摘要:会计政策一般是用来指导会计报表编制和进行会计核算的一系列原则、程序和方法。企业拥有会计政策选择权的初衷目的是让企业的财务状况和经营成果能够被客观真实地反映，但现实中却成了管理当局谋取不当利益的工具，加大了会计信息失真，产生了不良的经济后果。因此，研究会计政策选择对企业财务状况的影响首先有利于人们了解企业选择会计政策的动机；其次有利于证券监督机构进行监管，只有了解其对财务状况的影响，管理机构才能在执行监督准则过程中会特别关注能给企业的财务状况带来显著影响的会计政策，可做到有的放矢；最后研究会计政策对企业财务状况的影响为信息使用者提供更加有利于决策的信息。
本文分为四个章节，第一章主要介绍了研究背景、意义，根据所搜集的资料进行国内、国外文献综述，简要地介绍了研究内容以及研究方法；第二章阐述了会计政策选择的概念，会计政策选择的内容；第三章为本文的重点内容，以江苏世和复合材料有限责任公司为例，分别从存货计量方法的选择、固定资产计提折旧方法的选择和计提坏账准备方法的选择三方面分析其对企业财务状况的影响；第四章针对我国企业会计政策选择存在的问题，分别从政府、企业自身和第三方监督机制三方面提出了相应的建议。
关键词 会计政策；财务状况；会计政策选择
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
