企业会计确认、计量、报告过程,实际上是企业会计政策选择过程。企业会根据实际情况,从自身利益角度选择使用不同的会计政策,从而产生不同的投资决策行为和利益分配结果,进而影响到社会资源配置的效果。本文总结了企业在会计政策选择方面存在的问题及其原因,并提出了解决措施,以便帮助企业能够科学合理地选择会计政策,更恰当地反映企业会计信息。 Accounting confirmation, measurement, reporting process, is actually the process of corporate accounting policy selection. According to the actual situation, the enterprise will choose to use different accounting policies from the perspective of its own interests, resulting in different investment decision-making behaviors and profit distribution results, thus affecting the effectiveness of social resource allocation. This paper summarizes the problems existing in the choice of accounting policies and their causes, and puts forward the solutions to help enterprises to choose accounting policies scientifically and reasonably, and more properly reflect the accounting information of enterprises.