Analysis of the accounting information quality from the perspective of accounting policy choice.docVIP

Analysis of the accounting information quality from the perspective of accounting policy choice 　　Abstract. The quality of the accounting information is directly related to the grasping of the situation of the accounting information of enterprises or units， which will influence the decisions of the decision makers of enterprises or units in the enterprise development process， so we must pay attention to the assurance of the enterprise accounting information quality. The accounting policy choice has a direct impact on the quality of the accounting information of the enterprises， and the accounting policy choice directly will affect the standard of the enterprises to confirm， measure， and record the accounting elements， and will also affect the distribution of benefits of the enterprises and the coordination of the relationships between all the parties. Then what are the sizes and the factors of the influences of the choice of the accounting policy on the enterprise accounting information quality and how should we choose the accounting policies to ensure the quality of the accounting information？ The author discusses these problems. 　　Key words： The choice of the accounting policies； accounting information quality 　　1. Introduction 　　The accounting policy choice of the enterprises constitutes a part of the enterprise accounting system， and the accounting policies have a direct impact on the confirmation and measurement of the accounting elements of the enterprise， but in the traditional enterprise accounting， the enterprise accounting policies are often not paid attention to and rationally chosen， which will cause many deficiencies and shortcomings of the enterprise accounting information disclosure. Therefore， we should pay attention to the enterprise accounting policy choice， to ensure the quality of the accounting information， and provide the most realistic and effective accounting information for the decision-making and the development of the enterprises.