关于会计政策选择的思考

会计政策选择贯穿于企业整个会计过程。而它并不单纯是会计技术、方法问题 ,更本质的是涉及非会计技术因素 ,是一种经济利益的博弈规则和利益分享的要求 ,是企业管理当局处理、协调各方面的矛盾 ,分配经济利益的重要措施。选择不同的会计政策 ,会产生不同的会计信息 ,进而产生不同的利益分配格局。

Thoughts on the Accounting Policy Option

The accounting policy option permeates through the entire accounting process.It is not merely the accounting technique and method.More essentially it refers to factors of non-accounting technique.It is a requirement of game rules of the economic interest and a requirement of the sharing of interest.The accounting policy option is an important measure that the management takes to handle and coordinate various contradictions of interest,and to allocate the economic interest.Choosing different accounting policy will generate different accounting information,thus producing different patterns of interest distribution.