浅论对会计政策的思考

To Discuss Simply on Thinking of Accounting Policy

从会计政策的定义会计政策产生的原因、会计政策根据,其制定主体应分为宏观会计政策和企业会计政策两个层次,会计政策的制定和选择应注重成本效益的原则,并对财税政策的协调四个方面阐述了会计政策的概念,进一步论述了会计政策的制定和选择应注重成效的原则。

In this article, author elaborated the concept of the accounting policy from four aspects, i.e.the definition and characteristics of the accounting policy .The author also proposed the viewpoint of the macroscopic accounting policy and enterprise＇s accounting policy classified from two levels, and further elaborated the formulation and the choice should focus more on the cost benefit and should coordinate the finance and taxation policy.