一、会计政策选择对会计信息质量的影响会计政策是指政府或政府授权的机构,为了规范企业会计行为,提高会计信息质量,实现一定的社会经济目标而制订和发布的会计准则、制度与规范的总和,其核心为会计准则。会计政策选择是指企业根据其自身的具体情况,选择最能反映企业财务状况和经营成果的会计原则、程序和方法。按照会计选择与信息披露的后果,会计选择可以分为两类:一是 First, the impact of accounting policy choices on the quality of accounting information Accounting policies refer to the accounting standards, rules and regulations formulated and promulgated by the government or government authorized institutions in order to regulate the accounting behavior of enterprises, improve the quality of accounting information, and achieve certain social and economic goals The sum of its core accounting standards. The choice of accounting policy refers to the accounting principles, procedures and methods that an enterprise can choose to best reflect the financial status and operating results of an enterprise according to its own specific conditions. In accordance with the consequences of accounting choices and information disclosure, accounting choices can be divided into two categories: one is