摘要
文章在介绍了我国企业主要的会计政策类型并分析了其影响因素的基础上,有针对性地提出了会计政策选择的原则和方法,认为企业进行会计政策选择,必须以会计法规制度为限制,以公允反映为原则,以遵守职业道德为前提,讲求适用性和成本效益。
Beginning with the major types and the factors of accounting policy in China,the paper puts forward the principles and methods to alternatives of accounting policy,that is,it should be defined by accounting regulations to observe the equality principle and professional morality,and strive for appropriateness and cost benefits.
出处
《地质技术经济管理》
2004年第6期93-95,共3页
Geological Technoeconomic Management
关键词
会计政策
会计政策选择
影响因素
原则和方法
accounting policy
alternatives of accounting policy
factors
principles and methods
