摘要:會計政策一般是用來指導(dǎo)會計報表編制和進(jìn)行會計核算的一系列原則、程序和方法。企業(yè)擁有會計政策選擇權(quán)的初衷目的是讓企業(yè)的財務(wù)狀況和經(jīng)營成果能夠被客觀真實地反映，但現(xiàn)實中卻成了管理當(dāng)局謀取不當(dāng)利益的工具，加大了會計信息失真，產(chǎn)生了不良的經(jīng)濟(jì)后果。因此，研究會計政策選擇對企業(yè)財務(wù)狀況的影響首先有利于人們了解企業(yè)選擇會計政策的動機(jī)；其次有利于證券監(jiān)督機(jī)構(gòu)進(jìn)行監(jiān)管，只有了解其對財務(wù)狀況的影響，管理機(jī)構(gòu)才能在執(zhí)行監(jiān)督準(zhǔn)則過程中會特別關(guān)注能給企業(yè)的財務(wù)狀況帶來顯著影響的會計政策，可做到有的放矢；最后研究會計政策對企業(yè)財務(wù)狀況的影響為信息使用者提供更加有利于決策的信息。

　　　本文分為四個章節(jié)，第一章主要介紹了研究背景、意義，根據(jù)所搜集的資料進(jìn)行國內(nèi)、國外文獻(xiàn)綜述，簡要地介紹了研究內(nèi)容以及研究方法；第二章闡述了會計政策選擇的概念，會計政策選擇的內(nèi)容；第三章為本文的重點內(nèi)容，以江蘇世和復(fù)合材料有限責(zé)任公司為例，分別從存貨計量方法的選擇、固定資產(chǎn)計提折舊方法的選擇和計提壞賬準(zhǔn)備方法的選擇三方面分析其對企業(yè)財務(wù)狀況的影響；第四章針對我國企業(yè)會計政策選擇存在的問題，分別從政府、企業(yè)自身和第三方監(jiān)督機(jī)制三方面提出了相應(yīng)的建議。

關(guān)鍵詞 會計政策；財務(wù)狀況；會計政策選擇

Abstract:Accounting policies are generally used to guide the preparation of financial statements and conducting a series of accounting principles,procedures and methods.Enterprises have the right to choose accounting policies intention to let the company’s financial position and operating results can be objectively reflect the real,but in reality has become a management tool for authorities to gain an unfair advantage,increasing the accounting information distortion,resulting in a poor economic consequences.Therefore,studying accounting policy choices affect the financial position of the enterprise first help people to understand the motives enterprises choose accounting policies;secondly favor securities regulatory oversight bodies,only to understand its impact on the financial position,management agencies to supervise the implementation of process standards will give special attention to bring the company’s financial position significantly affect the accounting policies can be targeted;final study accounting policies affect the financial position of the enterprise for the information users provide more conducive to decision-making.

Keywords   Accounting policy choice  Financial situation  Accounting policy choice