【摘要】 会计政策是一项社会经济和政治利益的博弈规则和制度安排 ,不同的会计政策选择产生企业不同的会计信息 ,影响企业各相关利益集团的利益分配和社会资源的配置效率。因此 ,企业会计政策选择与会计信息质量是密切相关的。随着我国资本市场的发展 ,研究我国会计政策选择与会计信息质量问题将成为会计研究特别是资本市场会计问题研究中的一个崭新的重要课题。更多还原

【Abstract】 Accountant policy is a rule for playing chess of social econoing and political interest.Different accountant policy will choose to create different information of indusery,which will influence the interest shares amone interest related organizations and the disspose rate of social resources.So the choice of induserial accountant policy has been closely connected with the quabity of accountant information.With the development of China capital market ,It will be a brand new subject to study and research the choice of accountant policy and the quality of information.更多还原