浅谈会计政策选择对会计信息的影响

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1、安徽大学江淮学院本科毕业论文（设计）（内封面）题　　目：　　　学生姓名：　　学号：系别：　　专业：　　　入学时间：　年　　月导师姓名：　　　职称/学位：　loanapprovalandpostcreditapprovalofficer/atalllevelsinaccordancewithcreditapprovalrules,licensingandeventualexerciseofcreditdecisionpowerofpersonsorinstitutions.Reviewfindingsandreviewc

2、omments,accordingtotheBank'scredit浅谈会计政策选择对会计信息的影响摘要会计政策和会计政策选择可以说贯穿了整个的会计核算过程，从会计确认、会计计量、会计记录到会计报告都离不开会计政策的选择。会计政策作为企业提供会计信息的重要依据和内在标准，会对会计信息质量产生根本的影响。企业选择不同的会计政策会引起会计信息质量的差异，从而影响信息使用者进行经济决策。本文分为五部分，论文的第一部分论述了会计政策及会计政策选择的含义和主要内容，论文的第二、三部分主要分析了我国会计政策选择中存在的问题及其成因

3、和解决方法，论文的最后一部分即结束语介绍了我国会计政策选择以后可能的发展方向。关键词：会计政策；会计政策选择；存在问题；发展方向loanapprovalandpostcreditapprovalofficer/atalllevelsinaccordancewithcreditapprovalrules,licensingandeventualexerciseofcreditdecisionpowerofpersonsorinstitutions.Reviewfindingsandreviewcomments,accor

4、dingtotheBank'screditTheimpactofaccountingpolicychoiceofaccountinginformationAbstractTheaccountingpoliciesandaccountingpolicychoicescanbesaidthatthroughouttheentireaccountingprocess,fromtheaccountingrecognition,theaccountingmeasurement,accountingrecords,accounti

5、ngreportsareinseparablefromthechoiceofaccountingpolicies.Accountingpoliciesasprovideanimportantbasisoftheaccountinginformationandinternalstandard,willthequalityofaccountinginformationtogenerateafundamentalimpact.Selectdifferentaccountingpoliciesmaycausedifferenc

6、esinthequalityofaccountinginformation,whichaffectsusersofinformationforeconomicdecision-making.Thepaperisdividedintofiveparts,thefirstpartofthepaperdiscussesthemeaningandcontentofaccountingpoliciesandaccountingpolicychoices.Thesecondandthirdpartofthepapermainlya

7、nalyzestheproblemsinChina'saccountingpolicychoiceanditscausesandsolutions.ThelastpartofthepaperdescribesthepossibledirectionofdevelopmentafterChina'saccountingpolicychoices.Keywords:accountingpolicies；accountingpolicychoice；thereistheproblemthedirectionofdevelop

8、mentloanapprovalandpostcreditapprovalofficer/atalllevelsinaccordancewithcreditapprovalrules,licensingandeventualexerciseofcreditdecisionpowerofpersonsorinstitutions.R