随着2008年金融危机,2009年欧洲债务危机和我国经济面临下行风险的冲击,企业面对出现的全球化风格和每年会计事物中出现的新情况、新问题以及关系到相关各方的企业利益博弈时,企业需要加强财务监管,控制企业成本,这使得会计政策的制定和选择显得非常的重要。 With the financial crisis in 2008, the European debt crisis in 2009 and the impact of the downside risks facing China’s economy, the enterprises are confronted with the emerging globalization style and new situations and new problems appearing in annual accounting transactions, as well as with the interests of the relevant parties Game, companies need to strengthen financial regulation, control the cost of the enterprise, which makes the formulation and selection of accounting policies is very important.