1、毕 业 论 文（设计）用 纸 i 摘 要 随着会计政策在企业财务信息系统中扮演着越来越重要的角色， 利用会计政策选 择作弊的事件时有发生，会计政策的选择不可避免的成为人们关注的一个焦点问题。 深入研究和探讨会计政策选择对会计信息的影响， 对完善和发展会计理论和会计实践 都具有重要意义。会计政策是会计工作的依据，恰当准确的会计政策能保证会计信息 的真实公允。 本文从会计政策的选择,会计政策选择原因及其会计政策选对策说明会计政策选 择的重要性并且提出了今后进一步研究的方向。 通过本文的研究为商业企业会计政策 选择与研究的深入探讨奠定了一定的理论基础， 同时也为商业企业进行相关的实践活 动提供了理论
2、指导。 关键词关键词:会计政策;会计信息；政策选择 毕 业 论 文（设计）用 纸 ii ABSTRACT Along with the development of market economy in China, the enterprise business also more complicated, quality of financial information will more associated with the choice of accounting policies. Along with accounting policy in the enterprise fina
3、ncial information system plays a more and more important role, using accounting policy choice of cheating incidents, accounting policy choice inevitably become a focus of attention problems. Further research and discussion accounting policy choice of accounting informations effect on the improvement
4、 and development of accounting theory and accounting practice has important significance. Accounting policy is the basis of accounting work, proper accurate accounting policies can guarantee the real fair accounting information. In our accounting standards, on the accounting policy statement, accoun
5、ting policies in every relevant standards content cohesion in inconsistent situation, in the application of accounting policy, also some problems. In order to make the accounting policy effect into full play, the enterprise is in use of accounting policy when must pay attention from the actual condi
6、tions, correct understanding of accounting policy meaning, handle accounting policy innovation problems. Meanwhile, the accounting policy choice and use on corporate value also have certain effect. This article from choice of accounting policy accounting policy choice and the importance of accounting policies selected countermeasures and proposed future directions for further research .By this study as a business enterprise accounting policy choices and the in-depth discussion on certain theori
