企业会计政策存在的问题及对策

文档编号:KJ1336 文档字数:3784

企业会计政策存在的问题及对策

摘要：会计政策是一种核算的规范和标准。在我国随着主义市场体制的建立，政策选择成为必然。并且根据我国市场经济的逐步完善及资本市场的不断发展，会计政策选择在企业财务信息系统中扮演着越来越重要的角色。本文通过对会计政策的内涵、产生原因及客观必然的阐述和分析，进而对企业会计政策选择展开深入探讨，指出企业会计政策选择的立场，影响因素及会计选择的具体原则，并针对我国现阶段企业会计政策选择的动机进行剖析，从而提出我国企业会计政策选择今后可能发展的方向。 

关键词：会计政策  会计政策选择  客观必然性

Accounting computerization 's influence  on audit and Countermeasures

Abstract： Accounting policy is a kind of accounting norms and standards. In our country, with the socialist market economic system 's establishment, policy choices become inevitable. And according to China s market economy gradually improved and the development of capital market, the choice of accounting policy in the enterprise financial information system plays a more and more important role. Based on the accounting policies of the connotation, cause and objective necessity of elaboration and analysis, and on the choice of enterprise accounting policy carry out in-depth discussion, pointed out that the choice of enterprise accounting policy position, influence factors and the choice of accounting of the specific principles, and aims at our country present stage enterprise accounting policy choice to carry on the analysis, thus proposed I China enterprise accounting policy choice of possible future development direction.

Keywords: Accounting policy；The choice of accounting policy；Objective inevitability

目录
1会计政策的内涵 1
2 会计政策在企业实际应用中存在的问题 1
2.1企业运用会计政策的选择不恰当 1
2.2会计政策应用不准确 2
3 企业运用会计政策应注意的问题 3
3.1会计政策的选择应考虑企业的具体情况 3
3.2准确理解会计政策的内在含义,正确运用会计政策 3
3.3正确处理好会计政策在使用中的创新问题 3
结论 4
参考文献 4

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