企业会计政策选择及其发展趋势探讨

Research on the Choice of Enterprise Accounting Policies and its Tendency

会计政策是企业会计工作的基础、依据和技术规范．随着资本市场的不断发展及会计工作的日益复杂，会计制度赋予了企业对会计政策更多的选择权。企业将会根据自身经营发展目标选择适当的会计政策，合法地变更财务信息，以此来影响企业的财务状况和经营成果及现金流转效果。作者根据会计政策的选择及未来发展趋势谈一点认识。

The accounting policy is the foundation, basis, and technical specification of corporate accounting work. With the continuous development of the capital market and the increasingly complexity of accounting, the accounting system gives enterprises more options in accounting policies. The companies will select suitable accounting policies according to their own business development goals and legally change the financial information in order to affect the enterprise＇s fi- nancial position, operating results and cash flow effects. The author will talk a bit about understanding of accounting pol- icy choices and development trends in future.