会计备选方案是指会计准则中对同一经济事项所提供的两个或两个以上的会计处理方法或程序。近几年来,由于会计信息失真的严重事实,学术界、实业界、政府部门纷纷怀疑会计备选方案的存在对会计信息质量的负面影响,一致呼吁建立高质量的会计规范体系。美国财务会计准则委员会(FAS Accounting alternatives refer to two or more accounting treatments or procedures provided in the accounting standards for the same economic issue. In recent years, academics, businesses and government departments all doubt the negative impact of accounting alternatives on the quality of accounting information due to the serious fact of distortion of accounting information. They unanimously called for establishing a system of high-quality accounting standards. American Financial Accounting Standards Board