企业恰当选择会计政策,对于保证会计信息质量,保证社会经济和资本市场的有序运作和健康发展均具有重要意义。企业对会计政策的选择,既包括初始选择,也包括对以往选定的会计政策的调整。企业应当根据自身所处的环境和情况的变化适时调整会计政策,以便保证企业对外披露的会计信息 The proper choice of accounting policies by enterprises plays an important role in ensuring the quality of accounting information and ensuring the orderly operation and healthy development of social economy and capital markets. The choice of accounting policies by an enterprise includes both initial choices and adjustments to previously selected accounting policies. Enterprises should be based on their own environment and changes in the circumstances to adjust accounting policies in a timely manner in order to ensure the disclosure of corporate accounting information