目 录
内容摘要···························································2
会计政策的概念及内涵·········································3
会计政策选择必然性···········································4
会计政策选择的客观必然性····································4
会计政策选择的主观必然性····································4
影响会计政策选择的因素·······································5
国家政治制度、法规和经济政策································5
经济因素····················································5
企业的组织形式、资本结构、经营特点和发展状况················5
通用惯例····················································6
教育状况和会计管理人员素质··································6
企业会计政策选择存在的问题及对策·····························6
企业会计政策选择存在的问题··································6
问题的对策··················································6
规范与优化会计政策选择的思考·································8
优化经营者行为··············································8
建立健全监管机制············································8
完善会计信息披露制度········································9
加大执法力度，打击违法行为··································9
总结·························································9
参考文献··························································11
内 容 摘 要
摘要：企业选择和实施正确的会计政策，有利于企业健康发展，取得较好的经济效益，最终实现企业的发展目标。本文首先论述了会计政策选择的概念、分析了会计政策存在的原因、会计政策选择的客观必然性。并结合我国企业会计政策选择的发展现状提出企业会计政策选择的建议，并简要提出了解决我国会计政策选择存在问题的对策。旨在通过会计准则和会计制度的不断发展与完善，缩小会计政策选择的空间，提高会计人员的素质和职业判断力，完善企业内外部监督机制，创造会计事业的持续繁荣，带来可观的经济和社会效益。
关键词：会计政策 会计政策选择 存在问题 对策
