一、会计政策会计政策有宏观会计政策和微观(企业)会计政策之分(黄菊波,1995)。宏观会计政策是指一国政府或政府授权的机构为了规范企业会计行为、提高会计信息质量,实现一定的社会经济目标而制定和发布的会计准则规范的总和;微观(企业)会计政策是企业在宏观会计政 I. Accounting Policies Accounting policies have macro accounting policies and micro (corporate) accounting policies (Huang Jubo, 1995). Macro-accounting policy refers to the sum of the norms of accounting standards formulated and promulgated by a government or government-authorized institution in order to regulate the accounting behavior of enterprises, improve the quality of accounting information, and achieve certain social and economic goals. The micro (enterprise) Macro accounting policy