会计政策选择的影响因素 会计学专业

会计政策选择的影响因素摘要在我国的市场经济环境下，会计在维系经济平稳有序发展方面发挥着愈来愈关键的作用。而其中，会计政策对于会计信息的质量好坏的影响是毋庸置疑的，它的影响会导致会计信息出现较大的不确定性，使得会计工作者面临更大的挑战。在进行会计政策选择时，要求会计人员根据经济业务的性质以及结果对具体的事项与交易进行判断，结合会计相关的准则与制度，及其事项或者交易的不同情形做出专业判断。由于没有非常明确具体的判断依据，因此，会计政策的选择常常受到多种因素的影响。随着新会计准则的颁布实施，企业在会计政策选择时有了更多的空间。但是，由于没有非常明确具体的判断依据，对于会计政策的选择常常受到多种因素的影响。本文从企业内部和社会外部两个方面，深入分析了会计政策选择的影响因素。关键词：会计政策；选择；影响因素AbstractIn China's market economic environment, accounting orderly in maintaining steady economic development Waving becomes more and more crucial role. And among them, the accounting policy effect on the quality of accounting information is beyond doubt, it will lead to the influence of the accounting information appear larger uncertainty, make accounting workers face a bigger challenge. In the accounting policy choice, requirement accounting personnel According to the nature of the business and the results of specific matters in the judgement and trade, combining with the relevant guidelines will plan and system, and the differences between the items or transactions make professional judgment. By the concrete judgment, in no very clear, therefore, the choice of accounting policy is often affected by many factors. With the promulgation and implementation of the new accounting standards for enterprises in the accounting policy choice have more space. However, since there is no very clear specific judgment, for the choice of accounting policy is often affected by many factors. This article from the enterprise...