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Question

会计政策是企业在会计核算时所遵循的具体原则及所采纳的具体处理会计处理方法。会计政策的选择是完成企业目标和贯彻经营思想的手段，也是会计信息揭示的基础。企业在进行会计政策选择时应遵循合法性和相对独立性结合、适用性，一贯性等原则。为了保证会计政策选择的公允性，恰当性，企业可以采取完善公司治理和会计准则、加注册会计师的审计监督等措施。

Answer 1

The accounting policy is the enterprise when the accounting follows the concrete principle and accepts processes accountant specifically the processing method.The accounting policy choice is achieves the business goal and the implementation management philosophy method, also is the accounting information revelation foundation.The enterprise when carries on the accounting policy choice should follow valid and the relative independent union, the serviceability, principles and so on consistency.In order to guarantee the accounting policy choice fair and just, appropriate, the enterprise may adopt the consummation company to govern with accountant criterion, Canada chartered accountant's measures and so on audit surveillance.

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Answer 2

Accounting policies in the accounting business is followed by the specific principles and specific treatment adopted by the accounting treatment. Accounting policy choice is the completion of business objectives and the means to carry out business ideas, but also reveals the basis of accounting information. Enterprises in accounting policy choices to be followed with relative independence and legitimacy, the applicability of the principles of consistency. In order to ensure the fair selection of accounting policies, appropriate, enterprises can take sound corporate governance and accounting standards, plus a certified public accountant auditing supervision and other measures.