引言新会计准则体系下,有些会计政策具有选择性。企业在面对这些具有选择性的会计政策时是否都会选择同一种会计政策的方法?答案是否定的。因为企业在具体进行某个会计政策选择时,会考虑很多种动因,以实现本企业的目标。这些动因中,有合理的,也有不当的。其中,对于不当的动因,我们应采取各种措施来给予遏制。一、新会计准则中具有选择性的会计政策进行会计政策选择,首先应明确什么样的会计政策具有选择性。下文列举了一些会计核算和报表编制时的原则、程序和方法,有助于我们对会计 Introduction Under the new accounting standards system, some accounting policies are selective. The enterprise in the face of these selective accounting policies will choose the same kind of accounting policy? The answer is no. Because enterprises in the choice of a specific accounting policy, will consider a variety of incentives, in order to achieve the goals of this business. Among these motives, there are reasonable and improper ones. Among them, for improper motivation, we should take various measures to give containment. First, the new accounting standards with selective accounting policies Accounting policy options, we must first clear what kind of accounting policy is selective. The following lists some of the principles, procedures and methodologies used in accounting and reporting to help guide our accounting