一、会计政策的涵义 目前，会计理论界对会计政策的一般理解为：企业在进行会计核算时，在《企业会计准则》及相关行业会计制度的规范框架内，所遵循的具体原则以及企业所采纳的具体会计处理方法。我国具体会计准则《会计政策、会计估计、会计差错更正》准则将会计政策定义为； I. Implications of Accounting Policies At present, the general understanding of accounting theory by accounting theory circles is as follows: During the accounting of enterprises, the specific principles followed in the norms of Accounting Standards for Business Enterprises and related accounting systems in the industry, Specific accounting treatment adopted. China’s specific accounting standards, “accounting policies, accounting estimates, accounting errors corrected,” the guidelines for the accounting policy is defined as;