会计政策选择贯穿于企业整个会计过程。
The accounting policy option permeates through the entire accounting process.
会计政策选择的理论问题还关系到会计准则的制定。
The accounting policy choice's theory question also relates the accounting standards the formulation.
会计政策选择是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策选择中，经理可以根据管理报酬契约进行选择。
In accounting poling choosing, the manager can choose according management remuneration contract.
然而，在实施会计政策选择时，要受到多个因素的影响。
However, the choice of accounting policy will be affected by many factors.
正因为有上述的原因，导致了我国会计政策选择的特殊性。
Have described above reasons, cause I congress count particularity that policy chooses.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
The choice of accounting policies guided by tax planning is under the influence of various factors.
第二部分是会计政策选择概述，介绍了会计政策选择的定义、分类等。
The second part is an overview of the accounting policy choice, it introduces the definition of accounting policy choice, classification and so on.
随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。
With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
而这种会计政策选择将导致我国社会福利的下降，需要从制度上进行改进。
And choose to cause the decline of the social welfare of our country in such accounting policy, need improving from system.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
当会计环境发生改变时，企业必须重新构建企业会计政策选择体系以符合新的要求。
When the accountant circumstance is changed the corporation has to build new accountant policy choice system to fit the new requirements.
具体而言，会计政策选择是企业剩余控制权的一种表现，也是企业寻租行为的一种途径。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。
Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。
Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
最后，本文从三个契约因素角度提出针对性的监管思路及措施，以进一步优化和规范企业的会计政策选择行为。
Finally, from the perspective of three factors, the specific ideas and measures to monitor are put forward, in order to optimize and standardize the business of the accounting policy choices.
但会计政策选择是有经济后果的，有意或恶意的选择会使社会财富在各利益主体之间的分配不公平，造成社会性问题。
But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.
但会计政策选择是有经济后果的，有意或恶意的选择会使社会财富在各利益主体之间的分配不公平，造成社会性问题。
But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.
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