摘要
会计政策的选择是影响企业财务信息质量的重要因素,文章从会计政策的内涵及其选择方面论述了会计政策及其选择对财务信息质量的影响。
The selection of accounting policies is an important factor influencing enterprises' financial information quality. This paper discusses on the influence of accounting policies and their selection on financial information quality from aspects of the connovation of accounting policies and their selection.
出处
《科技情报开发与经济》
2003年第6期136-137,共2页
Sci-Tech Information Development & Economy
关键词
会计政策
政策选择
企业财务管理
accounting policy
selection of policies
enterprises' financial management
