会计政策选择说是会计主体在会计政策中进行有目的的选择行为,企业恰当的选择会计政策对于保证会计信息质量和有效地进行盈余管理有着非常重要的意义。会计政策选择在增强企业会计核算体系、协调经济矛盾的同时,也给管理者的寻租行为提供了途径。 The choice of accounting policy means that the accounting entity conducts the purposeful choice behavior in the accounting policy. The proper choice of the accounting policy is very important for the assurance of the accounting information quality and the effective earnings management. The choice of accounting policies enhances the enterprise accounting system and coordinates the economic contradictions, at the same time, it also provides managers with the way of rent-seeking.