关于会计政策的分析研究

First, the meaning of accounting policies
一、会计政策的内涵

Accounting policy is a concept originated in the West , but also the structure of the Western financial policy is an important component. Accounting policy regarding the interpretation of the meaning despite their different, but the general direction is the same. The so-called "policy" generally refers to the development of a body , and having a predetermined objectives to guide or influence a particular department or area of ​​work theoretical guidance . This is mostly a theoretical guidance developed by the government , so called policy . Accounting policy is not the only definition of accounting policies in the definition of IAS accounting policy " Description" that: " refers to the preparation of financial reports, management principles adopted , infrastructure , practices , rules and procedures. even if the same subject , in use , there are many different accounting policies , enterprises need to choose the most appropriate to the specific circumstances demonstrate its financial position and operating results of the policy . " such a provision as if the accounting policies of enterprises in China is actually the accounting policies are business and government together results . Our formulation of the " Enterprise Accounting Standards - Accounting policies, changes in accounting estimates and correction of accounting errors " that: is an enterprise in accounting policy to follow when accounting and enterprise specific principles adopted specific accounting treatment. After all, is rooted in accounting policies and enterprises , and ultimately also for business services , both now and in the view of accounting policies or micro aspects of macroeconomic policy is ultimately selected by the enterprises according to their characteristics accounting policies for enterprise development .
会计政策是源于西方的一种观念，也是西方财务政策结构中的一个关紧组成局部。关于会计政策的涵养尽管各自的解读不一样，但大概的方向却是完全一样的。所说的“政策”普通是指某一主体制定地，况且具备预先规定目的的用来引导还是影响某一部门或方面办公的理论引导。这种理论引导大部分是有政府制定的，所以称政策。会计政策的定义却并非唯独的政策在会计方面的定义，国际遇计准则《会计政策的解释明白》提到：“指在编织会计报告陈述时，管理担任职务的人所认为合适而使用的原则、基础、向例、规则和手续。
 
Accounting policies are all aspects of the relationship . Accounting policy is covered by a great concept, it is not only China's development of accounting standards , the accounting system of a relationship , but also with financial rules and financial systems are closely related. Finally the greatest relationship with the enterprise goals and actual needs of enterprises .
会计政策也多方面的关系。会计政策是个包括非常大的概念，它不止与我国制定的会计准则、会计制度相关系，还与财务通则和财务制度亲爱。最终与之关系最大的是公司的目的以及公司的实际需求。

 
First, the accounting policies and accounting standards and accounting system relationship . People tend to confuse the accounting system and accounting standards, accounting system relationship . In fact, the development of accounting standards is to clear economic business process is a specification of policies , such as no accounting standards, accounting policies often appear to lack of information comparable consequences. GAAP accounting system is under the treatment of specific accounts , etc., is a concrete manifestation of accounting standards . In short, the accounting policies require compliance with accounting standards and accounting system requirements. Accounting standards and accounting system should be used to determine the company 's accounting policies .

Second, accounting standards and financial rules , the relationship between the financial system . Finance is a great concept , refers to a particular region and the national fund-raising activities , the relationship between enterprises and workers . China's development of a "corporate financial rules ", the General appeared in the promulgation of such financial rules and accounting policies parallel situation. In fact, for the enterprise financial rules and the financial system is not going to happen for the accounting policies affect a wide range of financial and accounting fields also belong to different categories . Accounting policy is not to develop a financial rules , but still accounting policies and financial policies in parallel , on behalf of the conflict situation between the two can not exist .

Finally, the accounting policies and the relationship between corporate objectives . Ultimately accounting policy is applied to the enterprise , enterprise applications what form of accounting policy is to work with businesses in the form , size and objectives identified . Accounting policies have different relevance, some policy for state-owned enterprises , while others use a small business or a listed company and so on. Accounting policies have the flexibility , such as such as inventory valuation , companies can FIFO, LIFO , individual pricing , the weighted average cost or market method between ; fixed assets depreciation method can be straight-line method , accelerated depreciation France , the workload of law to choose between . This feature requires companies to choose according to their own goals , it can be said corporate objective is to determine the fundamental application of accounting policies .

 
Second, our corporate principles on accounting policy choices

Enterprises inevitable choice of policies . Accounting policies require companies to its own characteristics to make a different choice of the form . Enterprises for the accounting policy choices based not only on their own circumstances and objectives , while according to different stages of development to make corresponding adjustments . Accounting policy choice is their own enterprises the main basis of accounting information , accounting 's primary responsibility is recognized and measured summary of economic affairs and accounting businesses both income and expenditure . Accounting policy choices for their own financial situation of enterprises to understand the cornerstone . Meanwhile the situation of enterprises according to their own goals and timely adjustment of different accounting policies . With the same company in different economic conditions , the business managers tend to adopt different business strategies , the implementation of different strategies require different accounting policies of the match. Period as in the healthy development of enterprises , accounting policy choices to be precautionary principle , in order to avoid risks.

Corporate accounting policy choices need to follow the following principles: ① the principle of legality . The accounting policies chosen by the company must be in accounting standards, accounting system to choose a legitimate accounting policies. Only way to ensure the proper and effective corporate accounting policy to run . ② principle of independence . For the selected accounting policies have their own independence in accounting standards and accounting system legitimate accounting policies , the need to maintain their operational independence from the impact of other policies , such as financial , tax and so on. ③ applicability of the principle . Accounting policies selected according to the company's own form to choose , to make for the enterprise itself . Changes in economic conditions or both companies changing economic situation should also be timely change in accounting policy , so that coordination and business development . ④ principle of rationality . Business development goals are profitable enterprise for the choice of accounting policy costs and benefits should also ensure that the principle of combining , for enterprise development is reasonable. ⑤ comply with ethical principles . Professional ethics in accounting policy areas can not be ignored , is the enterprise should pay attention to the selection of a big problem.