论企业会计政策的选择与制定摘要随着企业自主权的扩大和企业会计准则及具体会计准则的实施，企业会计政策的选择有了较大的空间。企业会计政策的选择贯穿于企业从会计确认到计量、记录、报告诸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，将导致企业利害关系集团不同的利益分配结果和投资决策行为，进而影响社会资源的配置效率和结果。所以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问题。允许企业拥有会计政策选择权的本意是让其选择最能反映其财务状况、经营成果和现金流量的会计处理方法，事实上却成了一些企业管理者谋取不当利益的手段，并进一步加剧了会计信息失真和国有资产的流失程度，产生了不良的经济后果。本文首先从企业选择会计政策应考虑的因素着手，阐述了企业内部存在的原因和外部原因；然后深入探讨了企业会计政策选择应遵循的原则，如谨慎性原则、重要性原则、一贯性原则等；并着重分析了企业会计政策选择的目的及其影响，不同的动机注定选择不同的会计政策，选择不同的会计政策则会带来不同的影响；再进一步指出会计政策选择过程中面临的一些问题；最后针对上述不良影响及存在的问题提出了相关的优化策略，如进一步完善会计制度和会计准则、提高企业会计信息披露质量等。关键词：会计政策选择；原则；目的；影响；对策ThechoiceofcorporateaccountingpoliciesandformulationAbstractWiththeexpansionofenterpriseautonomyandtheimplementationofcorporateaccountingstandardsandspecificaccountingstandards,corporateaccountingpolicyhasmorechoices.Andchoosingaccountingpoliciescoversthewholeaccountingprocessoftheenterprisefromtheaccountingrecognitiontothemeasurement,recording,reportingandsoon.Thechoosingofdifferentaccountingpolicieswillproducedifferentaccountinginformationanddifferentdistributionofbenefitsaswellasdifferentinvestmentdecision-makingbehaviorsamongcorporateinterestgroups,therebyaffectingtheefficiencyandresultsoftheallocationofsocialresources.Therefore,allcorporateinterestgroupsofanenterpriseattachgreatimportancetothemakingandchoosingofaccountingpolicies.Theoriginalideaofgivingbusinessestherighttomakeaccountingpoliciesistoallowthemtochoosethebestaccountingtreatmentwhichshowstheirfinancialposition,operatingresultsandcashflows.Infact,however,therightofchoosingaccountingpolicieshasbecomeameanstogainunfairadvantages,ofmanybusinessmanagers,whichfurthermakestheaccountinginformationlessreliableandworsensthelossofstateassets,resultinginnegativeeconomicconsequences.Firstly,factorsaffectingtheselectionofaccountingpoliciesofenterpriseswillbeintroduced.Thesefactsshouldbeconsideredtoexplaintheinternalandexternalcausesexistedinsideenterprises;Then,principlesofselectingaccountingpolicyofenterpriseswillbediscussed,suchastheprincipleofprudence,principleofimportanceandprincipleofconsistency;Thepurposeandeffectoftheselectionofaccountingpolicywillbeanalyzed:differentmotivationsaredestinedtodifferentaccountingpoliciesanddifferentaccountingpoliciesresultindifferenteffects;Next,someproblemsduringtheprocessofselectingaccountingpolicywillpointedout;Finally,somerelativeoptimizationstrategiesinaccordancewiththesideeffectsandproblemswillbeputforword,suchasfurtherimprovingtheaccountingsystemandaccountingstandards,improvingthequalityofinformationdisclosureofaccounting.Keywords:Accountingpolicychoice;Principle;Purpose;Effect;Strategy目录中文摘要..................................................................................................1英文摘要..................................................................................................2...
