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| 现代企业会计政策的选择 | |
| 引用本文： | 郭嘉,李秀莲,李伟.现代企业会计政策的选择[J].大连民族学院学报,2003,5(4):83-84. |
| 作者姓名： | 郭嘉 李秀莲 李伟 |
| 作者单位： | 1. 大连民族学院外国语言文化系,辽宁,大连,116600 2. 大连民族学院经济管理系,辽宁,大连,116600 3. 大连民族学院组织人事部,辽宁,大连,116600 |
| 摘 要： | 从会计政策的定义、特点入手，分析了影响会计政策选择的因素以及会计政策选择的客观必然性，对收入、费用和成本方面的企业会计政策选择方法进行剖析，探讨了企业会计政策的选择应以真实性为衡量标准，如实提供企业会计信息；会计人员应努力提高职业判断能力，正确选择会计政策。 |
| 关 键 词： | 会计政策 选择 会计信息 职业判断 真实性 |
| 文章编号： | 1009-315X(2003)04-0083-02 |
| 修稿时间： | 2002年6月16日 |
On the Adoption of Accounting Policies in Our Modern Enterprises |
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| GUO Jia,LI Xiu-lian,Li Wei.On the Adoption of Accounting Policies in Our Modern Enterprises[J].Journal of Dalian Nationalities University,2003,5(4):83-84. | |
| Authors: | GUO Jia LI Xiu-lian Li Wei |
| Institution: | GUO Jia1,LI Xiu-lian2,Li Wei3 |
| Abstract: | The definition and characteristics of accounting policies are stated. The adoption of the accounting policies in enterprises is studied. It is pointed out that truthfulness should be taken as a criterion for the adoption of the accounting policies, and our accountants should try to improve their career-judgment so as to provide accurate and timely accounting information. |
| Keywords: | accounting policy accounting information career-judgment truthfulness |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |