企業(yè)會(huì)計(jì)政策存在的問(wèn)題及對(duì)策

論文編號(hào):KJ1336 論文字?jǐn)?shù):3784

企業(yè)會(huì)計(jì)政策存在的問(wèn)題及對(duì)策

摘要：會(huì)計(jì)政策是一種核算的規(guī)范和標(biāo)準(zhǔn)。在我國(guó)隨著主義市場(chǎng)體制的建立，政策選擇成為必然。并且根據(jù)我國(guó)市場(chǎng)經(jīng)濟(jì)的逐步完善及資本市場(chǎng)的不斷發(fā)展，會(huì)計(jì)政策選擇在企業(yè)財(cái)務(wù)信息系統(tǒng)中扮演著越來(lái)越重要的角色。本文通過(guò)對(duì)會(huì)計(jì)政策的內(nèi)涵、產(chǎn)生原因及客觀必然的闡述和分析，進(jìn)而對(duì)企業(yè)會(huì)計(jì)政策選擇展開(kāi)深入探討，指出企業(yè)會(huì)計(jì)政策選擇的立場(chǎng)，影響因素及會(huì)計(jì)選擇的具體原則，并針對(duì)我國(guó)現(xiàn)階段企業(yè)會(huì)計(jì)政策選擇的動(dòng)機(jī)進(jìn)行剖析，從而提出我國(guó)企業(yè)會(huì)計(jì)政策選擇今后可能發(fā)展的方向。 

關(guān)鍵詞：會(huì)計(jì)政策  會(huì)計(jì)政策選擇  客觀必然性

Accounting computerization 's influence  on audit and Countermeasures

Abstract： Accounting policy is a kind of accounting norms and standards. In our country, with the socialist market economic system 's establishment, policy choices become inevitable. And according to China s market economy gradually improved and the development of capital market, the choice of accounting policy in the enterprise financial information system plays a more and more important role. Based on the accounting policies of the connotation, cause and objective necessity of elaboration and analysis, and on the choice of enterprise accounting policy carry out in-depth discussion, pointed out that the choice of enterprise accounting policy position, influence factors and the choice of accounting of the specific principles, and aims at our country present stage enterprise accounting policy choice to carry on the analysis, thus proposed I China enterprise accounting policy choice of possible future development direction.

Keywords: Accounting policy；The choice of accounting policy；Objective inevitability

目錄
1會(huì)計(jì)政策的內(nèi)涵 1
2 會(huì)計(jì)政策在企業(yè)實(shí)際應(yīng)用中存在的問(wèn)題 1
2.1企業(yè)運(yùn)用會(huì)計(jì)政策的選擇不恰當(dāng) 1
2.2會(huì)計(jì)政策應(yīng)用不準(zhǔn)確 2
3 企業(yè)運(yùn)用會(huì)計(jì)政策應(yīng)注意的問(wèn)題 3
3.1會(huì)計(jì)政策的選擇應(yīng)考慮企業(yè)的具體情況 3
3.2準(zhǔn)確理解會(huì)計(jì)政策的內(nèi)在含義,正確運(yùn)用會(huì)計(jì)政策 3
3.3正確處理好會(huì)計(jì)政策在使用中的創(chuàng)新問(wèn)題 3
結(jié)論 4
參考文獻(xiàn) 4