通过大量的调研国际财务相关报告并结合中国实际工作特色,国家出台了新的《企业会计准则》规定,规定的出来对当代企业中的会计进行了全面、系统深入的约束,商务部据其而制定《企业会计政策》对于更好的加强管理企业的财务制度、规范企业会计核算行为等方面都提出了十分具体的详细的要求,对企业的会计政策改革也产生了重大的影响。传统会计政策存在弊端、局限与不足,主要表现在虚假增加固定资产总量、无形资产未能资本化等方面,因此在新规定下,企业财务会计政策必须符合企业财务体制改革大局,完善审核固定资产以及对无形资产的核算。本文笔者从企业财务政策入手,分析以前工作中存在的问题,探讨在新政策中需要进行系统完善方面。 Through extensive research on international financial related reports and combining the characteristics of China’s actual work, the state has issued new “Enterprise Accounting Standards” provisions that provide comprehensive and systematic in-depth constraints on accounting in contemporary enterprises. The formulation of the “Accounting Policy for Enterprises” has put forward very specific and detailed requirements for the better management of the company’s financial system and the standardization of corporate accounting actions, and has also had a major impact on the reform of the company’s accounting policies. The traditional accounting policies have drawbacks, limitations and shortcomings, mainly in terms of falsely increasing the total amount of fixed assets and incapability of capitalization of intangible assets. Therefore, under the new regulations, the company’s financial and accounting policies must conform to the overall situation of the financial system reform of enterprises and improve the auditing and fixing. Assets and accounting for intangible assets. In this article, the author starts with corporate financial policies, analyzes the problems existing in previous work, and discusses the need to improve the system in the new policy.