论会计政策对会计信息的影响

随着企业会计管理自主权的逐步扩大,企业往往从自身特点和利益出发,制定自己的会计政策以满足企业提高会计管理水平的需要。会计政策对会计信息的影响是客观存在的,这种影响造成了会计信息的不确定性,但这种不确定性不属于会计信息失真的范畴,不属于我们治理的对象,我们应对会计信息的真实性重新认识。

The Influence of Accounting Policy on Accounting Information

As the enterprise's decision - making power in accounting management is expanding, the enterprise, based on its own characteristics and interest will formulate its own accounting policy to enhance the accounting management. Accounting policy does have some influences on accounting information, influences that lead to the uncertainty of accounting information. But such uncertainty does not belong to the category of accounting information distortion and is not to be controlled and so we shall review the authenticity of accounting information.