A Brief Talk on Choice of Accounting Policy

With the establishment of the economic market and the development of the capital market in China,the owners of enterprises,the bondholders and the business operators all requested that the income be allocated fairly,so as to raise the value of policy decision in financial accounting imformaiton.The financial accounting aims at supplying users the information of policy decision,while the disclosing of the accounting policy will help the users to understand the information process.This shows that the accounting policy is an important factor to influence the quality of financial information.