However, the choice of accounting policy will be affected by many factors.
然而，在实施会计政策选择时，要受到多个因素的影响。
It's necessary to conduct studies on such self-determined accounting policy change.
因此，对自发性会计政策变更的研究就显得非常必要。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程，也是一个会计政策选择的过程。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Accounting policy is not merely an accounting problem but concerns the operation of the whole national economy.
会计政策不单纯是一个会计问题，它涉及到整个国民经济的运行。
More reliable and more relevant accounting information shall be provided through changing the accounting policy.
会计政策变更能够提供更可靠、更相关的会计信息。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
The accounting policy, an important respect in influencing enterprises' financial information quality, covers extensively.
会计政策涵盖的内容十分广泛，是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策选择是影响企业财务信息质量的一个重要方面。
With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
随着会计政策选择的空间不断增大，会计政策选择出现的问题越来越多。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
由于经济事项的不确定性，会计准则规定的灵活性和企业的利益导向，会计政策的选择是必不可少的。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The second part is an overview of the accounting policy choice, it introduces the definition of accounting policy choice, classification and so on.
第二部分是会计政策选择概述，介绍了会计政策选择的定义、分类等。
Accounting policy option has a great effect on the quality of accounting information, so it is necessary to make a proper choice of accounting policy.
会主政策选择对会计信息质量有很大的影响，合理选择会计政策十分必要。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
The ratio of dividend distribution and the ratio of raw materials are not important effective factor when enterprises choosing multiple accounting policy.
而股利分配率、原材料比例不是企业选择会计政策组合的主要影响因素。
However, the campus network has some problems, such as no reasonable management mode and flexible accounting policy. The security and stabilization are weak.
同时，校园网也存在不少问题，诸如缺乏合理的管理模式，缺乏灵活的计费策略，以及网络的安全及稳定得不到保障。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.
而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.
追溯调整法和未来适用法的会计处理方法的核算。
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality.
合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。
Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。
Is a designated employee made responsible for the determination of the distribution of invoices (pursuant to an established accounting policy) to proper general ledger accounts?
是否由指定人员负责根据确定的会计政策决定现金付款，以达到总分类帐会计要求？
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
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