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剖析了会计政策选择的各种影响因素,进行了会计信息质量的函数分析,并就如何规范会计政策选择,提高会计信息质量提出了相应对策。
Analyzes various influencing factors of accounting policy selection, conducts a functional analysis of accounting information quality, and puts forward corresponding countermeasures on how to regulate accounting policy selection and improve accounting information quality.