会计政策的选择贯穿于企业从会计确认、计量、记录到报告的整个会计过程,当会计环境发生改变时,企业必须重新构建企业会计政策选择体系以符合新的要求,本文以长期股权投资为例研究了新会计准则对会计政策选择的影响具有重大的现实意义。 The choice of accounting policy runs through the whole process of accounting from accounting confirmation, measurement and record to report. When the accounting environment changes, the enterprise must reconstruct the selection system of enterprise accounting policy to meet the new requirements. This article takes the long-term equity investment as an example It is of great practical significance to study the impact of the new accounting standards on the choice of accounting policies.