浅议会计信息质量与会计政策选择

A Research on the Quality of Accounting Information and Accounting Policy Choices

会计信息的基础是确认和计量,而无论是会计事项的初始确认和计量还是再次确认和计量,都要基于对一定的会计原则、方法和程序的选择和运用.因此可以说,会计政策选择是企业财务信息揭示的基础.随着我国社会主义市场经济体制的逐步完善,财务信息的作用日趋明显.

The basis of accounting information is confirmed and measurement, whether accounting matters initial recognition and measurement, or reconfirmed and further measures, it should base on certain choice and use of accounting principles, methods and procedures. So, it can be said that accounting policy choices is the basis of enterprise financial information reveals. With the establishment of socialist market economic system of China, the role of financial information is apparent increasingly.