[摘要]会计政策选择恰当与否，直接关系着企业财务信息的质量和信息使用者据以进行决策的正确程度，进而影响资本市场的健康发展和市场经济资源的优化配置。合理的会计政策选择可以提高会计管理的精确性，提高盈利水平，同时帮助决策者认清会计状况，探索公司长期持续发展的道路。会计政策的选择不仅仅会影响单独的一个企业，更会影响整个行业的发展方向和发展前途。因此本文将以这个问题为切入点，首先阐述会计政策及会计政策选择的内涵意义，分析会计政策选择的现状和影响因素，然后论证会计政策选择与公司治理的关系，最后针对阐述的问题提出相关的解决措施和建议。

[关键词]会计政策  上市公司  公司治理  资源配置

[Abstract]Whether accounting policy choice is appropriate, it will directly related to the quality of corporate financial information and information users to make decisions based on the correct degree, thus affecting the healthy development of capital markets and the optimal allocation of market economy resources. Reasonable accounting policy options can improve the accuracy of accounting management, improve profitability, while helping policy makers to understand the accounting situation, to explore the company's long-term sustainable development path. The choice of accounting policy will not only affect a single enterprise, but also affect the development direction of the industry and the development of the future. Therefore, I will use this issue as the starting point, first explain the accounting policy and accounting policy choice connotation, analysis of accounting policy choice status and influencing factors, and then demonstrate the relationship between accounting policy choice and corporate governance, and finally put forward the relevant issues of the measures and recommendations.

[Key words]Accounting Policy, Listed Companies, Corporate Governance, Allocation of Resources