企业追求利润的最大化和税负支出的最小化,在可选择的会计政策范围内,选择适合企业自身的会计政策,实施正确科学的税收筹划,将对企业利润的实现有积极地影响。本文在分析了会计政策选择和税收筹划对企业的影响的基础上,从时间价值和核算方法两个方面分析了会计政策选择对税收筹划和企业利润的影响。 In pursuit of profit maximization and tax burden minimization, within the range of alternative accounting policies, selecting the appropriate accounting policies for enterprises and implementing proper and scientific tax planning will have a positive impact on the realization of corporate profits. Based on the analysis of the influence of accounting policy choice and tax planning on enterprises, this paper analyzes the influence of accounting policy choice on tax planning and corporate profits from two aspects of time value and accounting method.