题目：现行会计准则体系下企业会计政策选择的思考目录摘要.......................................................................1关键词：会计政策选择；动因；建议........................................1Abstract.................................................................2引言.....................................................................11会计政策选择的概述........................................................21.1会计政策选择的基本内涵................................................21.2会计政策选择的客观必然性..............................................21.3会计政策选择应遵循的原则..............................................21.4影响会计政策选择的因素................................................42企业会计政策选择对业绩的影响..............................................62.1计量属性的选择.......................................................62.2存货的选择...........................................................62.3固定资产的选择.......................................................82.4应收账款坏账准备的选择................................................83企业会计政策变更的动因分析................................................93.1企业会计政策变更的动因...............................................93.2企业会计政策选择中的问题............................................104规范我国企业会计政策选择的建议...........................................134.1规范会计体系，合理的选择会计政策....................................134.2健全企业治理结构....................................................134.3进一步完善会计规范体系..............................................134.4加强注册会计师的监管.................................................134.5提高会计人员素质....................................................145结论.....................................................................15参考文献...................................................................16摘要会计政策选择是影响企业财务信息质量的比较重要的一方面，它贯穿于整个会计工作，从确认、计量、记录到报告，可以说会计的过程就是会计政策选择的过程，财务报表的生成是会计政策选择的结果。会计政策选择不仅会影响各个利益相关者的利益，甚至还会影响社会资源配置的效果。本文分析了会计政策选择的现状和动因，以及企业会计政策选择对业绩的影响，并且在此基础上提出了规范会计政策选择的建议。关键词：会计政策选择；动因；建议ThoughtsonthechoiceofenterpriseaccountingpoliciesunderthecurrentaccountingstandardssystemAbstractThechoiceofaccountingpolicyisoneofthemostimportantaspectsthataffectthequalityoffinancialinformation.Itrunsthroughtheaccountingwork.Fromconfirmation,measurement,recordtoreport.Itcanbesaidthattheprocessofaccountingistheprocessofaccountingpolicyselection.Thegenerationoffinancialstatementsistheresultofthechoiceofaccountingpolicies.Thechoiceofaccountingpolicywillnotonlyaffecttheinterestsofallstakeholders,butalsoaffecttheeffectofsocialresourceallocation.Thisarticleanalyzesthecurrentsituationandmotivationofaccountingpolicychoice,andtheimpactofenterpriseaccountingpolicychoiceonperformance,andonthisbasis,putsforwardsomesuggestionsonstandardizingthechoiceofaccountingpolicy.Keywords:AccountingPolicyChoice;Agent;Suggest引言改革开放以来，人们的生产和生活方式发生了翻天覆地的变化，也在逐渐影响并且促进我国经济的不断增长，会计成为了把握经济发展的主要职责之一在经济发展的过程中起到了重要的作用，因此，我们要结合现行会计准则体系下...
