谁帮我翻译一下这个，谢谢``

Abstract

  Accounting policy choice is the choice of the established area, according to the operation and management of the main specific objectives, the choice of accounting principles, methods, procedures for qualitative and quantitative comparative analysis of the process of the development of accounting policies. Accounting policy choices through the elements of business from the accounting recognition of measurement, recording and reporting all aspects of the entire accounting process, it is not merely a matter of accounting technology, methodological issues, it is a business management and accounting staff to coordinate the various interest contradictions, the distribution of the economic interests of an important measure. Therefore, the choice of appropriate accounting policies or not, a direct impact on the quality of accounting information business, thereby affecting the optimal allocation of resources and the healthy development of capital markets.

  In this paper, policy options from an accounting point of objective necessity, combined with the accounting policy choice theory, an analysis of the impact of accounting policy choice of the internal and external factors. Finally, through its associated company of the actual choice of accounting policies and to analyze China's current accounting policy choices that exist in many problems, and tried through the above-mentioned analysis, the search for a solution to the problem, including the proposed accounting standards, improve the corporate governance structure to improve the quality of employees and strengthening the supervision of certified public accountants and other measures in an effort to eliminate the corporate accounting policy choices of the negative impact of China's capital market to promote healthy development.

关键词: accounting policy choice factors accounting standards