会计政策具有一定弹性 ,企业管理当局可以在政策范围内 ,“灵活”地选择会计政策 ,而会计政策的选择直接影响到财务报告的质量。本文试从会计政策的影响入手 ,对财务报告质量进行分析。一、企业管理当局会计政策选择的因素分析１、负债因素。债权人往往运用经过审计的财务报表 Accounting policy has a certain flexibility, the enterprise management authority in the policy range, the “flexible” choice of accounting policies, and the choice of accounting policies directly affect the quality of financial reporting. This article tries to start with the influence of accounting policies and analyzes the quality of financial reports. First, the enterprise management accounting policy options factor analysis 1, debt factors. Creditors often use audited financial statements