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。
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。
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。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
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。
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。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
契约的不完备性导致会计政策选择权的必然存在，而不同的契约成本导致不同的会计政策选择动机。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
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。
For specific aspect, accounting policy choice is not only a kind of exhibition of residual control right, but also an approach to rent-seeking.
具体而言，会计政策选择是企业剩余控制权的一种表现，也是企业寻租行为的一种途径。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
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。
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。
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。
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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