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会计信息是依靠会计政策的规范来形成,会计政策选择直接关系到会计信息的质量、会计目标能否实现、各方利益主体的利益分配等。不同的会计政策会导致不同结果的会计信息。企业会计政策的选择,最终将会对会计信息使用者产生较大的影响,会计政策的选择也将影响到企业财务信息的质量。本文从会计政策选择视角进分析了对会计信息质量产生的影响,并针对产生的影响提出了相关的建议。
Accounting information is relying on the norms of accounting policies to form, the choice of accounting policies is directly related to the quality of accounting information, the accounting objectives can be achieved, the interests of all stakeholders, such as the distribution of benefits. Different accounting policies can lead to different outcomes of accounting information. The choice of enterprise accounting policy will eventually have a greater impact on users of accounting information, the choice of accounting policies will also affect the quality of corporate financial information. This article analyzes the impact of the quality of accounting information from the perspective of accounting policy selection, and puts forward relevant suggestions according to the impact.