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analysis of the accounting information quality from the perspective of accounting policy choice

analysis of the accounting information quality from the perspective of accounting policy choice

ID：5463263

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页数：11页

时间：2017-12-13

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1、Analysisoftheaccountinginformationqualityfromtheperspectiveofaccountingpolicychoice　　Abstract.Thequalityoftheaccountinginformationisdirectlyrelatedtothegraspingofthesituationoftheaccountinginformationofenterprisesorunits，whichwillinfluencethedecisionsofthedecisionmakersofenterprisesor

2、unitsintheenterprisedevelopmentprocess，sowemustpayattentiontotheassuranceoftheenterpriseaccountinginformationquality.Theaccountingpolicychoicehasadirectimpactonthequalityoftheaccountinginformationoftheenterprises，andtheaccountingpolicychoicedirectlywillaffectthestandardoftheenterprise

3、stoconfirm，measure，andrecordtheaccountingelements，andwillalsoaffectthedistributionofbenefitsoftheenterprisesandthecoordinationoftherelationshipsbetweenalltheparties.Thenwhatarethesizesandthefactorsoftheinfluencesofthechoiceoftheaccountingpolicyontheenterpriseaccountinginformationquali

4、tyandhowshouldwechoosetheaccountingpoliciestoensurethequalityoftheaccountinginformation？Theauthordiscussestheseproblems.　　Keywords：Thechoiceoftheaccountingpolicies；accountinginformationquality　　1.Introduction　　Theaccountingpolicychoiceoftheenterprisesconstitutesapartoftheenterpriseacc

5、ountingsystem，andtheaccountingpolicieshaveadirectimpactontheconfirmationandmeasurementoftheaccountingelementsoftheenterprise，butinthetraditionalenterpriseaccounting，theenterpriseaccountingpoliciesareoftennotpaidattentiontoandrationallychosen，whichwillcausemanydeficienciesandshortcomin

6、gsoftheenterpriseaccountinginformationdisclosure.Therefore，weshouldpayattentiontotheenterpriseaccountingpolicychoice，toensurethequalityoftheaccountinginformation，andprovidethemostrealisticandeffectiveaccountinginformationforthedecision-makingandthedevelopmentoftheenterprises.Theaccoun

7、tingpolicychoiceinvolvesthesixelementstheaccountingoftheassets，liabilities，owner'sequity，costs，profits，andtherevenues，sotheaccountingpolicychoiceaffectsalltheaspectsoftheaccountinginformation.Theaccountingpolicychoiceiscausedbythebenefitsharingbetweentheenterpriseandtheothermainbody，t

8、hecom

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