影响企业会计政策选择的相关因素分析

Relevant Factors Affecting Accounting Policy Choice

会计政策是企业会计信息生成的基础,是会计发挥其功能和作用的重要实现形式。由于企业自身的特点不同、所处的发展阶段不同,影响企业会计政策选择的因素也不相同。企业选择不同的会计政策将导致企业不同的利益分配结果和投资决策行为,进而影响社会资源的配置效率和结果,因此,政府应加强企业会计制度选择的法律规范。

Accounting policies are the basis of accounting information generation, also an important form of accounting function and role. Duo to the different characteristics, the different stages of development, the factors affecting accounting policy choice are not the same. Enterprises choose different accounting policy will lead to different results of the distribu- tion of benefits and different investment decision-making behavior, thereby affect the efficiency of allocation of social resources and results. Therefore, the government should strengthen enterprise accounting system of choice of law.