企业会计政策是连接会计理论与会计实务的桥梁和纽带,它既受会计理论的指导和影响,又直接规范和制约企业会计实务,并对企业会计报表和资本市场产生广泛而深刻的影响。按照国际会计准则委员会的定义,会计政策是指“企业编报财务报表时所采用的具体原则、基础、惯例、规则和实务 Accounting policy is the bridge and link between accounting theory and accounting practice. It not only receives the guidance and influence of accounting theory, but also regulates and restricts enterprise accounting practice directly. It also has extensive and profound influence on enterprise accounting statements and capital market. According to the definition of IASB, accounting policy means "the specific principles, foundations, conventions, rules and practices adopted by enterprises when preparing their financial statements