摘要:會計政策變更是企業對相同的交易或事項由原來采用的會計政策改用另一會計政策的行為。會計政策變更的動因主要有真實反映會計信息、稅收動機、契約動機和資本市場動機，應對這些動因的措施包括：如實反映企業經營成果、服從稅務機關規定，完善結構，提高審計質量和改革監管制度，規制選擇空間等。

　　　本文一開始就分析說明了會計政策變更的原因，企業的經營環境是復雜多變的，經濟業務是多種多樣的，隨著經營環境的不斷變化，企業需要改變一些經濟業務的會計處理方法以適應不同的需要。會計政策的變更要考慮到企業的長遠利益和整體利益在企業會計政策的選擇和變更中。存在著一個不容忽視的問題。這就是有些企業只考慮到眼前利益和局部利益，沒有考慮到企業的長遠利益和整體利益。從中分析會計政策變更的具體動機，最后提出一些決解方法和建議。

關鍵詞: 會計政策變更，動機，規范

Abstract:Accounting policy change is the enterprise to the same transactions or events of the accounting policy by the original to another accounting policy behavior. Accounting policy change of the main reasons is really reflect the accounting information, tax motive, contract motivation and capital market motivation, deal with these dynamics measures include: truthfully reflect the enterprise operating results, subject to tax authorities, perfect the structure, improve the auditing quality and reform supervision system, regulation choice space, etc.

　　　This article to the accounting policy analysis in this paper shows that the cause of the change, the management of the enterprise environment is complex, the economic business is varied, with the constant change of the business environment, the enterprise needs to change some economic business accounting methods to meet the different needs. The change of accounting policy to consider the long-term interests of the enterprise and overall interests in the choice of accounting policies and changes. There is a serious problem. This is some of the enterprise only considering immediate interests and the interests of the part, do not consider the long-term interests of the enterprise and the interests of the whole. From the analysis of the accounting policy changes specific motivation, and finally puts forward some never solutions method and Suggestions.

Key Words：Accounting policy change, Motivation, Standard 

　　　會計政策的變更要考慮到企業的長遠利益和整體利益在企業會計政策的選擇和變更中。存在著一個不容忽視的問題。這就是有些企業只考慮到眼前利益和局部利益，沒有考慮到企業的長遠利益和整體利益。特別是我國的某些上市公司為了反映高級管理層的經營業績，在會計政策的變更方面選擇了增加利潤泡沫、突出短期經濟效益的方法。從眼前利益看，企業似乎實現了企業價值最大化的目的，但是，從長遠利益看，這種會計政策的變更違反了會計穩健性原則，給以后各年度利潤指標的實現埋下了隱患。因此，企業財務人員要應用科學發展觀制定出企業中長期財務規劃，堅持從企業長遠利益和整體利益出發，堅持會計穩健性原則，關注企業的現金流量，如實地反映企業的生產經營成果。只有這樣，企業才能有可持續發展的后勁；也只有這樣，各個企業才能健康地發展，共同建設和諧的經濟社會。