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一、引言我国社会主义市场经济的建立使得财务信息的重要性日趋凸显,而会计政策选择则是影响企业财务信息质量的一个重要方面,会计政策选择对会计信息的作用并不是单一的积极作用,它是一把双刃剑。故而,会计政策选择的恰当与否,对企业财务信息的质量和信息使用者据以进行决策的正确程度有着直接的影响,进而关系着经济资源的优化配置与资本市场的健康发展。因此,研究企业会计政策选择及其经济动机,对于规范地进行会计政策选择,确保会计信息的质量,更好地为财务信息使用者服务,具有重大的现实意义和理论意义。
I. Introduction The establishment of China’s socialist market economy has made the importance of financial information increasingly prominent. The choice of accounting policy is an important aspect of the quality of the enterprise’s financial information. The role of accounting policy in accounting information is not a single positive one, It is a double-edged sword. Therefore, whether the choice of accounting policy is appropriate or not has a direct impact on the quality of corporate financial information and the correctness of information users’ decision-making, which in turn affects the optimal allocation of economic resources and the healthy development of capital markets. Therefore, studying the choice of accounting policies and its economic motivation of enterprises is of great practical and theoretical significance for the standard choice of accounting policies, ensuring the quality of accounting information and better serving financial users.