| 浅议会计信息质量与会计政策选择 |
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| 引用本文： | 陈其述.浅议会计信息质量与会计政策选择[J].重庆文理学院学报(自然科学版),2007,26(5):97-99. |
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| 作者姓名： | 陈其述 |
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| 作者单位： | 重庆市伟映实业有限公司,重庆,永川,402160 |
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| 摘 要： | 会计信息的基础是确认和计量，而无论是会计事项的初始确认和计量还是再次确认和计量，都要基于对一定的会计原则、方法和程序的选择和运用．因此可以说，会计政策选择是企业财务信息揭示的基础．随着我国社会主义市场经济体制的逐步完善，财务信息的作用日趋明显．
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| 关 键 词： | 会计信息质量 会计政策选择 财务 |
| 文章编号： | 1673-8012（2007）05-0097-03 |
| 修稿时间： | 2007-08-03 |
A Research on the Quality of Accounting Information and Accounting Policy Choices |
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| CHEN Qi-shu.A Research on the Quality of Accounting Information and Accounting Policy Choices[J].Journal of Chongqing University of Arts and Sciences,2007,26(5):97-99. |
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| Authors: | CHEN Qi-shu |
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| Institution: | The Weiying Industry Limited Liability Company of Chongqing, Yongchuan Chongqing 402160, China |
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| Abstract: | The basis of accounting information is confirmed and measurement, whether accounting matters initial recognition and measurement, or reconfirmed and further measures, it should base on certain choice and use of accounting principles, methods and procedures. So, it can be said that accounting policy choices is the basis of enterprise financial information reveals. With the establishment of socialist market economic system of China, the role of financial information is apparent increasingly. |
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| Keywords: | quality of accounting information accounting policy choices financial affair |
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