摘要：与会计政策选择相关的主要理论有以下三类:一是有效市场假说,二是实证会计理论,三是经济后果理论。会计政策选择的理论问题还关系到会计准则的制定。 关键词：会计政策 会计 政策 理论 信息Abstract: Has the following three kinds with the accounting policy choice related main theory: First, effective market hypothesis; second, real diagnosis accounting theory; third, economic consequen..