摘要:随着社会市场经济制度的不断完善，自主性会计政策的选择对企业财务报表的影响凹显突出。结合国内外会计政策选择的研究现状分析，会计政策选择探究具有理论与现实双重意义。本文通过对会计政策选择的内涵、特征及产生动因的阐述，探讨企业会计政策选择的本质特征，基于不同的原则、企业立场分析企业会计政策的不同选择对当期财务报表产生的影响。以沂淮水泥公司为例，从存货发出计价、坏账准备计提、固定资产折旧三个方面，分析企业具体经济业务，同一经济业务下企业不同会计政策的选择对沂淮公司资产负债表、利润表、财务比率分析等产生的具体影响。在实践分析基础上，发现了沂淮水泥公司会计政策选择的不当之处，提出对沂淮水泥公司会计政策选择优化措施：发出存货计价方法应选择先进先出法，坏账准备计提应选择账龄分析法结合个别认定法，固定资产折旧应选择双倍余额递减法。
关键词 会计政策选择；财务报表；财务分析
Abstract:With the constant improvement of the social market economic system ,autonomy of accounting policy choice has an impact on enterprise's financial statements prominently. Combined with the domestic and foreign research situation analysis of the accounting policy choice ,researching on accounting policy choice has theoretical and realistic significance .The paper studies the meaning ,features and motivations of the accounting policy choice , to discuss the essential characteristics of the enterprise accounting policy choice ,based on different principles and company’s position ,analyze the different accounting policy choices on the impact of the current financial statements .Taking Yi haul cement company as an example , analyze specific economic business from the inventory valuation ,the provision for bad debt provision and depreciation of fixed assets in three aspects , analyze the different accounting policy choices on the impact of the balance sheet, income statement and the financial ratio analysis under the same economic business .On the basis of practical analysis ,there is wrong that company accounting policy choice in Yi haul cement company ,then put forward to optimization measures of the accounting policy choice in Yi haul cement company：sending out inventory valuation methods should be chosen FIFO method ,making a provision for bad debts preparation by aging analyze combining with specific recognition method , making a provision for depreciation of fixed assets by double declining balance method.
Keywords Accounting policy choice The financial statements The financial analysis
