【摘要】 企业对会计政策的选择贯穿于会计确认、计量、记录、报告等环节构成的整个会计过程. 企业选择不同的会计政策会产生不同的会计信息,导致企业利害关系集团不同的投资决策行为和利益分配结果,进而影响社会资源的配置效果和结果.因此,企业各相关利益集团都很重视和关注会计政策的制定和选择.更多还原

【Abstract】 The selection of accounting policies by an enterprise runs through the whole accounting process consisting of such links as accounting confirmation, accounting calculation, accounting records and accounting report. For an enterprise to select different accounting policies will arise different information, bring about different investment and decision-making behaviour and interest distribution results of the interested groups of an enterprise, and then affect the allocative effects and results of social resources. So all the interest groups of an enterprise show deep concern over and attach great importance to the formulation and selection of the accounting policies.更多还原