论文部分内容阅读
自改革开放以来,我国的市场经济稳步发展,国民经济取得大幅度飞跃。其中企业对经济发展起到的重要作用不容忽视。而企业在会计政策的选择上对企业的发展起到了决定性的作用。正确的会计政策对企业的发展起促进作用,反之,将会阻碍企业的发展。本文就对目前市场经济下的会计政策的种类和特质进行分析,并对企业该如何选择正确的会计政策提出了相应的意见和建议。
Since the reform and opening up, China’s market economy developed steadily and the national economy has made a dramatic leap forward. Among them, the important role an enterprise plays in economic development can not be ignored. The choice of accounting policies on the development of enterprises has played a decisive role. The correct accounting policies promote the development of enterprises, on the contrary, it will hinder the development of enterprises. This article analyzes the types and traits of accounting policies under the current market economy and puts forward corresponding opinions and suggestions on how to choose the correct accounting policies.