我国《企业会计准则———会计政策、会计估计变更和会计差错更正》以及《企业会计制度》等相关会计政策法规,在坚持一贯性原则的条件下允许企业根据自身经营特点及环境变化进行自愿性会计政策变更,其出发点是为了保证会计信息的有用性和可靠性。但从实际情况看,也有相当一部分 China's “Accounting Standards for Business Enterprises --- Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors” and “Accounting System for Business Enterprises” and other related accounting policies and regulations, while allowing the principle of consistency, allow enterprises to voluntarily act according to their own business characteristics and environmental changes The starting point of the change of the accounting policy is to ensure the usefulness and reliability of the accounting information. However, from the actual situation, there are a considerable part