再论会计政策选择的产生原因及经济影响

A Redisscussion of the Choice of Accounting Policy: Causes and Economic Influence

本文首先阐述会计政策及其选择的定义,继而重点探讨会计政策选择的两个基本理论问题,即产生原因和经济影响。企业会计政策选择产生的客观原因很多,主要有利益的共享性、企业的独特性和法规(律)规定。这些客观原因使会计计量与报告呈现出诸多主观表现,促使企业拥有会计政策选择权。会计政策对信息使用者和国家宏观经济这两个方面具有“经济后果”。会计政策选择产生的会计信息将会影响社会资源的配置效率和效果。

The present thesis dicusses the 2 basic questions concerning the choice of accounting policy: causes and economic influence. Among many objective causes for the choice of enterprise accounting policy, the major ones include:the sharing of interest,the characters of the enterprise and relevant laws. All these make accounting meter and report reveal various subjective forms and enable enterprise to choose the accounting policy. Accounting policy will bring 'economic consequence' to the users of information and state macro-economy.