企业会计政策选择的探讨

Discussion on the Choice of Enterprise Accounting Policy

随着我国市场经济的日趋成熟与发展,企业的业务也随之发生变化,业务种类变得复杂多样,相关的业务处理过程也随之变得烦琐。同时讲求会计信息的高质量,相关资料的使用者对信息的可靠性的重视程度日渐加深。而会计信息的质量与执行政策的密切相关,参照的政策在企业财务信息的系统中占有重要的决策地位。

With the maturation and development of the market economy in our country, the business of the enterprise has also changed, the types of business have become complex and diverse, and the related business processing process has become cumbersome. At the same time, the high quality of accounting information is emphasized, and the users of relevant data pay more and more attention to the reliability of information.The quality of accounting information is closely related to the implementation policy. The referenced policies play an important decision-making role in the financial information system of enterprises.