随着我国改革开放的不断深入发展,社会经济得到了飞速的进步,在这样的大环境之下,会计政策体系也得到了进一步的变革。由于,传统的会计政策已不能再适应新的市场经济环境下的财务计量,同时随着社会经济的不断发展,各方利益主体也在不断的增加,会计政策的经济后果也凸现出来越来越多的不足与弊端。面对这样的形势,新会计准则应运而生,新准则的诞生给各个企业、集团带来一次会计政策制度完善的机会。本文在对新会计准则基本特点进行认识的基础上,对新会计准则下企业的会计政策进行了分析,以便为新会计准则的应用提供参考依据。 With the deepening of China’s reform and opening up, the social economy has made rapid progress. Under such circumstances, the accounting policy system has been further transformed. As the traditional accounting policies can no longer meet the financial measurement in the new market economy environment, and with the continuous development of social economy, the interests of all parties are also constantly increasing, and the economic consequences of accounting policies also emerge more and more Many shortcomings and drawbacks. Faced with this situation, the new accounting standards came into being, the birth of the new standard to all enterprises and groups to bring about an opportunity to improve the accounting policy system. Based on the recognition of the basic characteristics of new accounting standards, this paper analyzes the accounting policies of enterprises under the new accounting standards in order to provide a reference for the application of the new accounting standards.