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从根本上说,会计政策选择的过程就是对各个主体利益进行重新调整、分配的过程,会计政策的选择不仅影响到会计信息的质量和信息使用者,而且也影响了市场资源的优化配置和经济的健康发展。但是在实践操作中,会计政策的选择通常重视正式约束而忽视了非正式约束,直接影响了会计政策选择的正确性,导致会计政策选择失当。因此要加强会计伦理对会计政策的选择所带来影响的研究,从宏观上在会计政策的选择过程中融合会计伦理,以保证价值的运行导向是正确的。
Fundamentally speaking, the process of selecting accounting policies is the process of readjusting and allocating the interests of each subject. The choice of accounting policies not only affects the quality of accounting information and users of information, but also affects the optimal allocation of market resources and the economy The healthy development. However, in practical operation, the choice of accounting policies usually emphasizes formal constraints and neglects informal constraints, which directly affects the correctness of accounting policy choices and leads to improper choice of accounting policies. Therefore, it is necessary to strengthen the accounting ethics impact on the choice of accounting policy research, macroscopic integration of accounting ethics in the process of accounting policy selection, in order to ensure the value of the operational guidance is correct.