阐述会计政策不仅离不开会计所处的环境 ,并且要与该环境相适应 ;分析影响企业会计政策选择的环境因素 ,指出影响特定企业会计政策的环境因素 ,有宏观经济因素、政治和法律因素、社会文化因素以及企业自身因素等几个方面。 Explain the accounting policy is not only inseparable from the accounting environment, and to adapt to the environment; analysis of the environmental factors affecting the choice of accounting policies, pointed out that the environmental impact of specific business accounting policies, macroeconomic factors, political and legal factors , Social and cultural factors and their own factors, and several other aspects.