一、会计政策选择与公司治理的内涵及其相互关系会计政策选择通常是指企业管理当局在会计准则和相关经济法规等组成的会计规范体系所规定的选择范围内,对可供选择的会计原则、方法、程序等进行定性、定量的比较分析,从而拟订企业具体会计政策的过程。它既包括某项经济业务事项初次发生时的初始选择,也包括由于客观环境变化而进行的会计政策变更。现代企业 First, the choice of accounting policies and the connotation of corporate governance and its interrelationship Accounting policy options usually refers to the management of enterprises in the accounting standards and related economic laws and regulations and other accounting standards set forth in the choice of the system, the choice of accounting principles , Methods, procedures and other qualitative and quantitative comparative analysis, so as to formulate specific accounting policies of the enterprise process. It includes both the initial choice of an economic business event as it occurs, and changes in accounting policies due to objective changes in the environment. modern industry