在市场经济中，企业是一个自主经营、自负盈亏的经济实体。随着企业自主权的不断扩大，企业可以在遵守国家法规的前提下，根据自身经营管理的要求，制定企业的有关政策，如：信用政策、折旧政策、股利政策等。这些政策的制定和执行，无疑对加强企业管理、提高经济效益有着重要 In a market economy, an enterprise is an independent, self-financing economic entity. With the continuous expansion of the autonomy of enterprises, enterprises can formulate relevant policies for their enterprises, such as credit policies, depreciation policies and dividend policies, under the premise of complying with the national laws and regulations and according to the requirements of their own operation and management. The formulation and implementation of these policies are undoubtedly important for strengthening enterprise management and improving economic efficiency