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1、論企業(yè)會計(jì)政策的選擇與制定摘要隨著企業(yè)自主權(quán)的擴(kuò)大和企業(yè)會計(jì)準(zhǔn)則及具體會計(jì)準(zhǔn)則的實(shí)施，企業(yè)會計(jì)政策的選擇有了較大的空間。企業(yè)會計(jì)政策的選擇貫穿于企業(yè)從會計(jì)確認(rèn)到計(jì)量、記錄、報(bào)告諸環(huán)節(jié)構(gòu)成的整個(gè)會計(jì)過程。企業(yè)選擇不同的會計(jì)政策會產(chǎn)生不同的會計(jì)信息，將導(dǎo)致企業(yè)利害關(guān)系集團(tuán)不同的利益分配結(jié)果和投資決策行為，進(jìn)而影響社會資源的配置效率和結(jié)果。所以企業(yè)各相關(guān)利益集團(tuán)都很重視和關(guān)注會計(jì)政策的制定和選擇問題。允許企業(yè)擁有會計(jì)政策選擇權(quán)的本意是讓其選擇最能反映其財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的會計(jì)處理方法，事實(shí)上卻成了一些企業(yè)管理者謀取
2、不當(dāng)利益的手段，并進(jìn)一步加劇了會計(jì)信息失真和國有資產(chǎn)的流失程度，產(chǎn)生了不良的經(jīng)濟(jì)后果。本文首先從企業(yè)選擇會計(jì)政策應(yīng)考慮的因素著手，闡述了企業(yè)內(nèi)部存在的原因和外部原因；然后深入探討了企業(yè)會計(jì)政策選擇應(yīng)遵循的原則，如謹(jǐn)慎性原則、重要性原則、一貫性原則等；并著重分析了企業(yè)會計(jì)政策選擇的目的及其影響，不同的動機(jī)注定選擇不同的會計(jì)政策，選擇不同的會計(jì)政策則會帶來不同的影響；再進(jìn)一步指出會計(jì)政策選擇過程中面臨的一些問題；最后針對上述不良影響及存在的問題提出了相關(guān)的優(yōu)化策略，如進(jìn)一步完善會計(jì)制度和會計(jì)準(zhǔn)則、提高企業(yè)會計(jì)信息披露質(zhì)量等
3、。關(guān)鍵詞：會計(jì)政策選擇；原則；目的；影響；對策ThechoiceofcorporateaccountingpoliciesandformulationAbstractWiththeexpansionofenterpriseautonomyandtheimplementationofcorporateaccountingstandardsandspecificaccountingstandards,corporateaccountingpolicyhasmorechoices.Andchoosingaccountingp
4、oliciescoversthewholeaccountingprocessoftheenterprisefromtheaccountingrecognitiontothemeasurement,recording,reportingandsoon.Thechoosingofdifferentaccountingpolicieswillproducedifferentaccountinginformationanddifferentdistributionofbenefitsaswellasdifferentinves
5、tmentdecision-makingbehaviorsamongcorporateinterestgroups,therebyaffectingtheefficiencyandresultsoftheallocationofsocialresources.Therefore,allcorporateinterestgroupsofanenterpriseattachgreatimportancetothemakingandchoosingofaccountingpolicies.Theoriginalideaofg
6、ivingbusinessestherighttomakeaccountingpoliciesistoallowthemtochoosethebestaccountingtreatmentwhichshowstheirfinancialposition,operatingresultsandcashflows.Infact,however,therightofchoosingaccountingpolicieshasbecomeameanstogainunfairadvantages,ofmanybusinessman
7、agers,whichfurthermakestheaccountinginformationlessreliableandworsensthelossofstateassets,resultinginnegativeeconomicconsequences.Firstly,factorsaffectingtheselectionofaccountingpoliciesofenterpriseswillbeintroduced.Thesefactsshouldbeconsideredtoexplaintheintern
8、alandexternalcausesexistedinsideenterprises;Then,principlesofselectingaccountingpolicyofenterpriseswillbediscussed,suchastheprincipleofprudence,principleofimportancea
