论企业会计政策选择对财务信息的影响

The influence on financial information of enterprise accounting policy choice

会计政策选择恰当与否,直接关系企业财务信息质量,影响财务信息使用者进行经济决策的正确程度,从而影响到资本市场的有序运作和健康发展。会计政策选择对财务信息质量有很大的影响,合理选择会计政策十分必要。通过分析会计政策选择的原因、特征及其与财务信息质量的关系,提出了降低会计政策选择的负面影响,提高财务信息质量的相应对策。

Selecting appropriate accounting policies has a direct influence on the quality of corporate financial information,on the financial information users＇ correct economic decision-making,which affects the orderly operation of the capital markets and healthy development.Accounting policy choice on the quality of financial information has a great impact,and a reasonable choice of accounting policies is necessary.This paper analyzed the reasons for choice of accounting policies,characteristics and relations to the quality of financial information,proposed appropriate measures to reduce the negative impact of accounting policy choices so as to improve the quality of financial information.