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真实、准确的会计信息直接反映企业经营的盈亏情况,可以帮助企业经营者及投资者做出正确的决策,帮助企业在激烈的市场竞争中取胜。在企业会计工作中,会计信息的质量很大程度上取决于对会计核算方法的选择,会计核算方法的选择贯穿于企业会计核算程序的全过程,企业应当选择适宜的会计核算方法,以提高会计信息的质量,这也是现代企业财务管理的基本要求。政治法规、市场经济以及企业自身地位等多方面的因素都会影响到会计核算方法的选择,而会计核算方法的不同导致处理结果的不同,将直接影响到企业的会计信息的真实性、准确性。本文通过对影响会计核算方法选择的因素进行分析,强调会计核算方法选择影响因素研究的重要性意义。
True and accurate accounting information directly reflects the profit and loss of business operations, can help business managers and investors to make the right decisions, to help enterprises win the fierce market competition. In the enterprise accounting work, the quality of accounting information depends largely on the choice of accounting methods. The choice of accounting methods runs through the whole process of enterprise accounting. Enterprises should choose appropriate accounting methods to improve accounting The quality of information, which is the basic requirements of modern enterprise financial management. Political regulations, market economy and the status of enterprises themselves and other factors will affect the choice of accounting methods, and the different accounting methods lead to different treatment results will directly affect the authenticity and accuracy of accounting information. This article analyzes the factors that influence the choice of accounting methods, and emphasizes the significance of the study on the influential factors in the choice of accounting methods.