会计部门是整个公司的重要组成部分,对于公司的运营有着不可替代的作用,管理制度作为经营者掌控公司的重要辅助手段。会计政策与会计方法对于会计职业的发展非常重要,作为调节会计准则的重要方式,找出会计政策与会计方法的参考因素、有利影响等等,建立完善的会计政策与会计制度。 The accounting department is an important part of the whole company, which plays an irreplaceable role in the company’s operation. The management system serves as an important assistant for the operator to control the company. Accounting policies and accounting methods are very important to the development of accounting profession. As an important way to adjust accounting standards, find out the reference factors of accounting policies and accounting methods and their beneficial effects, and establish a sound accounting policy and accounting system.