本文首先在理論上探討企業所擬訂的會計政策，對其管理決策之影響，在實務上則調查台灣企業擬訂暨改變會計政策之情況，並研究稅務法令對會計方法選用之影響。
第一部份先對會計政策作一概略的描述，說明可供選用會計方法的紛歧，以及會計政策的重要性。列舉一些影響會計政策擬訂的因素，而根據學理建議如何選用適當的會計方法，進而討論企業改變會計政策的情況及其可能產生的影響。最後比喻會計為商業之語言，就一些環境因素，說明不同的會計方法對管理決策的可能影響，並就會計程序的改變，分析一些可能使會計方法因改變而影響管理決策的因素。
第二部份首先就政策擬訂者及其考慮的因素，說明台灣企業擬訂會計政策的情況，再則探討企業界利用會計資料協助管理的情況，並分析台灣企業改變會計政策的理由；最後分析稅法對損益表及資產負債表科目會計處理的影響。

中文書籍
1.王建煊：「租稅法」，（文笙書局，民國六十七年九月三版）
2.______：「所得稅制度及實務(乙)」，（財政部財稅人員訓練所，民國六十二年）
3.王坤一：「所得稅法概要」，（財政部財稅人員訓練所，民國六十五年八月再版）
4.汪承運：「企業計劃與預算」，（三民書局，民國六十六年九月再版）
5.高造都：「中級會計學C」，（三民書局，民國六十六年九月九版）
6.殷文俊、丁忠義：「稅務會計」，（五南圖書出版公司，民國六十六年五月初版）
7.陳振銑：「管理會計」上下册，（華泰書局，民國六十七年）
8.鄭丁旺、陳定國主編「財務管理人員百科全書」（大世紀出版事業有限公司，民國六十七年）
西文書籍
1. Meigs, Walter B. ,Charles E. Johnson, Robert F. Meigs, Accounting : The Basis for Business Decisions, ( New York :McGraw-Hill Book Company, 1977 ).
2. Black, Homer A., John E. Champiom, Gibbes U. Miller, Accounting in Business: Theory, Method - and Use, 3rd. ed. (N. J : Prentice-Hall, Inc., 1973 ).
3. Jaedicke , Robert K., Yuji Ijiri Oswald Nielsen, Research in Accounting Measurement , ( New York : AAA 1966 ).
4. Bull , R. J., Accounting in Business , ( London : Butterworth & Co. Ltd ., 1969 ).
5. Ijiri , Yuji , The Foundations of Accounting Measurement, ( New Jersey : Prentice-Hall,
Inc., 1967 ).
6. Anthony, Robert N., Management Accounting Text and Cases, 3rd. ed., ( Homewood
Illinois : Richard D. Irwin, Inc., 1964 ).
7. Meigs , Walter B., A.N. Mosich, Charles E. Johnson, Intermediate Accounting ,3rd.
ed. ( New York : McGraw-Hill Book Company , 1974 ).
8. Foster , George Financial Statement Analysis 9 ( N. J : Prentice-Hall Inc 1978 ).
9. Fertig , Paul , Donald F. Istvan, Homer J. Mottice , Using Accounting Information : Introduction , 2nd, ed., ( New York : Harcourt Brace Jovanovich Inc., 1971 ).
10. Welsch Glenn A., Budgeting : Profit Planning and Control 4th. ed ., ( N. J. : Prentice-Hall , Inc., 1976 )
11. DeCoster Don T., Kavasseri V. Ramanathan, Gary L. Sundem , Accounting for Managerial
Decision Making , ( Los Angeles : Melville Publishing Company , 1974 ).
西文期刊
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3. Chambers , Raymond J., " Accounting Principles or Accounting Policies, " The Journal of Accountancy , ( May , 1973 ), PP. 48〜53.
4. Barefield, Russel M. and Eugene E. Comiskey , " The Smoothing Hypothesis : An Alternative Test ," The Accounting Review, ( April , 1973 ) , PP. 291〜298.
5. May Robert G., and Gary L. Sundem, " Research for Accounting Policy : An Overview, " The Accounting Review , (October , 1976 ) , PP. 747〜763.
6. Sunder, Shyam, " Relationship Between Accounting Changes and Stock Prices : Problems of Measurement and Some Empirical Evidence , “ Journal of Accounting Research, ( Empirical Research in Accounting: Selected Studies , 1973 ) PP. 1〜45.
7. Eggleton, Ian R.C., Stephen H. Penman, and John R. Twombly , " Accounting Changes and Stock Prices : Examination of Selected Uncontrolled Variables , " Journal of Accounting Research , ( Spring , 1976 ) , PP. 66〜88.
8. Horngren , Charles T., " Disclosure: What Next, " The Accounting Review, ( Jan., 1958 ) , PP.84〜92.
9. Frishkoff , Paul " Some Recent Trends in Accounting Changes ," Journal of Accounting Research , ( Spring , 1970 ) , PP. 141〜144.
10. Littleton A. C., " Choise Among Alternatives," The Accounting Review, ( July , 1956 ) PP. 363〜370.
11. Ashton, Robert H., " Cognitive Changes Induced by Accounting Changes: Experimental Evidence on Functional Fixation Hypothesis," Journal of Accounting Research,( Human Information Processing in Accounting : 1976 ) , PP. 1〜17.
12. Caplan, Edwin H., " Behavioral Assumptions of Management Accounting, “ The Accounting Review ( July , 1966 ) , PP. 496〜509.
13. Mock, Theodore J., " Concepts of Information Value and Accounting ," The Accounting. Review ( October, 1971 ) . PP. 765〜778.
14. Reynolds, Isaac N., " Selecting The Proper Depreciation Method, " The Accounting Review, ( April , 1961 ) , PP. 239〜248.
15.O’ Donnell , John L., " Relationships Between Reported Earnings and Stock Prices in the
Electric Utility Industry," The Accounting Review ( Jan., 1965 ) , PP. 135〜143.
16. Moore , Michael L., " Management Changes and Discretionary Accounting Decisions,"
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17. Gosman, Martin L., " Characteristics of Firms Making Accounting Changes, " The
Accounting Review, ( Jan. , 1973 ) , PP. 1〜11.
18. Cushing ,Barry E ., Edward B. Deakin ," Firms Making Accounting Changes : A
Comment, " The Accounting Review, ( Jan., 1974 ) PP. 104〜111.
19. Jain, Tribhowan N., " Alternative Methods of Accounting and Decision Making : A Psycho-Linguistical Analysis, " The Accounting Review , ( Jan., 1973 ) PP. 95〜104.
20. Gonedes , Nicholas J., " The Significance of Selected Accounting Procedures : A
Statistical Test ," Journal of Accounting Research, ( Empirical Research in Accounting : Selected Studies, 1969 ) , PP. 90〜113.
21. Libby, Robert, " Discussion of Cognitive Changes Induced by Accounting Changes :
Experimental Evidence on the Functional Fixation Hypothesis," Journal of Accounting
Research ( Supplement 1976 ) , PP. 18〜24.
22. Driver, Michael J. and Theodore J. Mock, " Human Information Processing , Decision
Style Theory, and Accounting Information Systems,“ The Accounting Review, ( July, 1975 ) , PP. 490〜508.
23. Livingstone, John Leslie , " A Behavioral Study of Tax Allocation in Electric Utility Regulation," The Accounting Review, ( July, 1967 ) PP. 544〜552.
24. Gibson, James L., " Accounting in the Decision Making Process : Some Empirical
Evidence ," The Accounting Review , ( July, 1963 ) , PP. 492〜500.
25. Cerf , Alan Robert, " Price Level Changes, Inventory Valuation , and Tax Considerations, " The Accounting Review, ( October, 1957 ) , PP. 554〜565.
26. Brigham Eugene F. and Timothy J. Nantell, " Normalization Versus Flow Through for
Utility Companies Using Liberalized Tax Depreciation, " The Accounting Review , ( July , 1974 ) , PP. 436〜447.
27. Ronen , J. and N. Dopuch , " The Effects of Alternative Inventory Valuation Methods-
An Experimental Study, " Journal of Accounting Research , ( Autumn , 1973 ), PP. 191〜211.
28. Chasteen , Lanny G., " An Empirical Study of Differences in Economic Circumstances as a Justification for Alternative Inventory Pricing Methods ," The Accounting Review , ( July 1971 ) , PP. 504〜508.
29. Bruns , Jr. William J., " Inventory Valuation and Management Decisions," The Accounting Review , ( April, 1965 ), PP. 445〜457.
30. Culpepper Robert C., " A Study of Some Relationships between Accounting and
Decision Making Processes," The Accounting Review, ( April, 1970 ) , PP.322〜332.
31. Barefield, Russel M. and Eugene E. Comiskey ," Depreciation Policy and the Behavior of Corporate Profits, " Journal of Accounting Research ( Autumn , 1971 ) PP. 351〜358 .
32. Falk, H. and T. Ophir, " The Influence of Differences in Accounting Polices on Investment Decisions, " Journal of Accounting Research , ( Spring 1973 ), PP. 108〜116.
33. Demski , Joel S., " Choice Among Financial Reporting Alternatives ," The Accounting Review ( April, 1974 ) , PP. 221〜232.
34. Einhorn, Hiller J., " Synthesis : Accounting and Behavioral Science," Journal of Accounting Research , ( Supplement, 1976 ) , PP. 196〜205.
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政府出版物
1.所得稅法及施行細則
2.營利事業所得稅結算申報查核準則
3.獎勵投資條例及施行細則
4.修正營利事業資產重估價辦法
5.公司法
6.商業會計法
未發表著作
1.林淑禎：「從比較性與適正性論會計方法之選擇」，政大碩士論文，六十六年。
2.曾文旭：「從會計觀點論我國現行所得稅法」，政大碩士論文，六十六年。
3.何四珍：「所得稅對財務會計之影響」，政大碩士論文，六十七年。