会计政策的选择

介绍了会计政策选择的理论基础，从市场经济运作、会计准则的制定层面、企业追求利益最大化的角度探讨了企业会计政策选择的客观必然性，从满足利益集团的需要、注重整体优化、规范和监管力度将不断加强、揭示程度将越来越规范等方面预测了企业会计政策选择的趋势。

Selection of the Accounting Policies

This paper introduces the theoretical foundation of the selection of the accounting policies, probes into the objective necessity of the selection of enterprise's accounting policies from the angles of the market economic operation, the formulating levels of the accounting principles, the maximizing benefit of the enterprise, and forecasts the tendency of the selection of enterprise's accounting policies from aspects of meeting the needs of the benefit group, laying stress on the integral optimization, strengthening the supervision and management, regulating the disclosure, etc.