The influence on financial information of enterprise accounting policy choice

Selecting appropriate accounting policies has a direct influence on the quality of corporate financial information,on the financial information users' correct economic decision-making,which affects the orderly operation of the capital markets and healthy development.Accounting policy choice on the quality of financial information has a great impact,and a reasonable choice of accounting policies is necessary.This paper analyzed the reasons for choice of accounting policies,characteristics and relations to the quality of financial information,proposed appropriate measures to reduce the negative impact of accounting policy choices so as to improve the quality of financial information.