企业会计政策必须坚持一致性和可比性原则

On Principle of Consistence and Comparison Enterprise Accounting Policy

对企业在选择运用会计政策的同时可能对其产生的负面作用进行了分析,认为企业在选择会计政策时既要考虑本单位的利益,满足单位会计核算的要求,也要考虑国家的利益和有关人员对会计信息的需要。

The paper analyses possible unfavourable influtuation effect in selecting accounting policies, considers that benefits from the enterprise and the country must be token into account in the selection.