[摘要]20世纪以来，伴随着中国特色社会zhuyi制度在我国的确立和历经几十年的发展，会计这一行业也经历着一次又一次的变革。会计能够完成其核算任务，依赖着会计政策的正确选择，我国社会zhuyi市场经济的正常运行与其有非常重要的关系。所以，对会计以及其政策选择方面进行研究和探讨具有重大的意义。这篇文章将通过有效的会计信息作为基础，采用逻辑推理，逐步论证的方法，进一步对我国企业在进行会计政策所遇到的问题和情况进行分析，并在各方面选取一定模板，以求能给予我国企业在进行会计政策选择时一点参考，从而起到优化企业会计行为，改善企业财务报告质量，规范市场环境的作用。75177

毕业论文[关键词]会计政策；会计政策选择；选择对策

Research on the choice of accounting policy

Abstract: Since the 20th century, along with the socialist system with Chinese characteristics and established in China after decades of development, the accounting industry is also undergoing a change again。 Accounting able to complete its accounting task, dependent on the correct choice of accounting policy, the normal operation of China's socialist market economy with which they have a very important relationship。 Therefore, as well as its accounting policy options study and discussion of great significance。 This article will serve as the basis of accounting information through effective, the use of logical reasoning, step by step method of argument, further issues and situations of enterprises in accounting policies encountered in the analysis, and select the template must be in all respects in order to be able to administration of the enterprises in the choice of accounting policy point of reference, and thus play a corporate accounting practices to optimize and improve the quality of corporate financial reporting, regulatory role of the market environment。

Keywords: accounting policy；Accounting policy choice；selection strategy

目       录

一、导论 1

（一）会计政策选择的研究背景 1

（二）会计政策选择文献综述 1

二、会计政策选择的相关概念及意义 4

（一）相关概念 4

（二）会计政策选择的意义 5

三、会计政策可选择的范围 5

（一）会计要素计量属性的会计政策选择 5

（二）发出存货成本计量的会计政策选择 6

（三）长期投资的会计政策选择 6

（四）固定资产折旧的会计政策选择 6

（五）对于无形资产方面会计政策选择 7

（六）对于所得税会计政策方面的选择 8

四、我国公司会计政策选择中主要问题与原因分析 8

（一）我国公司会计政策选择存在的问题 8

（二）存在问题的原因分析 10

五、解决会计政策选择中存在问题的对策 11

（一）注重利益者的要求 11

（二）改善公司治理方式 12

（三）提高会计从业人员的综合素质