浅谈企业会计政策选择

从会计政策的涵义出发，阐述了社会主义市场经济条件下，会计政策选择的必然性，以及在我国准则体系不完善的情况下，进行会计政策选择的总体原则。最后探讨了在目前情况下进行了会计政策选择要注意的问题。

Elementary Introduction of Enterprises' Accounting Policies Selection

Starting from the implications of accounting policies, the paper describes the necessity of accounting policies' selection under the condition of socialist market economy, and the general principles of making accounting policies selection in the case of imperfect criterion system in our country. Final1y,the paper probes into the problems which are necessary to pay attention to make accounting policies selection under the present situation.