论企业会计政策的选择

On the Choices of Business Accounting Policy

简要分析会计政策对企业的作用 ,以及会计政策选择在经营活动中的利弊 ,从而指出企业在进行会计政策选择时 ,必须贯彻国家的财经法规政策 ,同时 ,既要考虑企业内部管理的要求 。

This paper briefly analyses the functions of accounting policy on businesses and the advantages and disadvantages of its choices in the business operations, thus pointing out that the enterprises, while considering the choice of the accounting policy, must carry out the state financial and economic rules, not only consider the needs of business internal management but also take the interests and requirements of business external aspects into account.