企业会计政策的选择

会计政策是企业在进行会计核算时遵循的具体原则,以及具体会计处理方法.若选择不当,则会产生不良影响而有悖会计政策选择的初衷.本文就企业会计政策选择的理论,剖析我国企业在选择会计政策上存在的缺陷,进而引出我国会计政策选择的现状.讨论企业如何正确地选择适合自己本身发展的会计政策.

Options of Business Accounting Policies

Accounting policies are referred as the specific principles and methods used in business accounting. Inappropriate option may suffer an undesirable effect,which goes against the original purpose fo the option. This thesis,based on the present situation of options of accounting policies, analyzes the shortcomings existing in the option fo business accounting in China,suggests the business in a more perfect options of policies,and explores the approach for a business to determining the option fo accounting policies properly suitable for its own development.