| 论企业会计政策选择对财务信息的影响 |
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| 引用本文： | 曹妮. 论企业会计政策选择对财务信息的影响[J]. 西安邮电学院学报, 2011, 16(2): 110-113 |
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| 作者姓名： | 曹妮 |
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| 作者单位： | 西安邮电学院保卫处,陕西,西安,710121 |
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| 摘 要： | 会计政策选择恰当与否,直接关系企业财务信息质量,影响财务信息使用者进行经济决策的正确程度,从而影响到资本市场的有序运作和健康发展。会计政策选择对财务信息质量有很大的影响,合理选择会计政策十分必要。通过分析会计政策选择的原因、特征及其与财务信息质量的关系,提出了降低会计政策选择的负面影响,提高财务信息质量的相应对策。
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| 关 键 词： | 企业 会计政策选择 财务信息 |
The influence on financial information of enterprise accounting policy choice |
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| CAO Ni. The influence on financial information of enterprise accounting policy choice[J]. Journal of Xi'an Institute of Posts and Telecommunications, 2011, 16(2): 110-113 |
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| Authors: | CAO Ni |
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| Affiliation: | CAO Ni(Security Department,Xi'an University of Posts and Telecommunications,Xi'an 710121,China) |
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| Abstract: | Selecting appropriate accounting policies has a direct influence on the quality of corporate financial information,on the financial information users' correct economic decision-making,which affects the orderly operation of the capital markets and healthy development.Accounting policy choice on the quality of financial information has a great impact,and a reasonable choice of accounting policies is necessary.This paper analyzed the reasons for choice of accounting policies,characteristics and relations to th... |
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| Keywords: | enterprise accounting policy choice financial information |
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