试论合理会计政策选择的重要性

Accounting Policy Option Necessary

企业会计政策选择贯穿于企业从会计要素确认到计量、记录、报告各环节的整个会计过程,它并不单纯是会计技术、方法问题,它是企业管理当局和会计人员处理、协调各利害关系的矛盾,分配经济利益的一项重要措施。会主政策选择对会计信息质量有很大的影响,合理选择会计政策十分必要。

Accounting policy option penetrates the entire accounting process of enterprise from the confirmation ef accounting key element to measurement, record and report. It is not merely the problems of accounting technique and method; more essentially, it is an important measure to coordinate the contradictory of various interested party and to distribute economic interest. Accounting policy option has a great effect on the quality of accounting information, so it is necessary to make a proper choice of accounting policy.