调节性内斜视是儿童最常见的内斜视类型，常需配戴远视矫正眼镜矫正眼位，以提高视力和双眼视功能。但调节性内斜视的病程较长，需要长期监测患者屈光状态的变化，维持远视足矫会干扰眼球的正视化发育过程，而远视低矫又有内斜视失代偿的风险，临床医师在治疗时常有困惑。同时高调节性集合与调节比值的调节性内斜视配戴双光镜的收益以及三棱镜对残余内斜视的矫正作用也一直存在争议。本文结合国内外研究结果，围绕上述问题展开讨论，针对调节性内斜视的光学矫正原则提出观点，以供同行探讨和参考。n （中华眼科杂志，2021，57：331-335）“,”Accommodative esotropia is the most common type of esotropia in children. The patients often need to wear hyperopic glasses to correct eye positions and improve vision and binocular function. However, the course of accommodative esotropia is usually long, so it is necessary to monitor the refractive changes for a long time. Maintaining full hyperopic correction will interfere with the emmetropia development of the eyeball, and undercorrection of hyperopia will lead to the risk of esotropia decompensation. These often bring confusion when clinicians prescribe glasses. The benefits of accommodative esotropia with a high accommodation convergence/accommodation ratio from fitting bifocal lenses and the effect of prisms on residual esotropia have also been controversial topics in this field. In this article, we combine the research status and clinical practice to present some points of view for the peer reference. n (Chin J Ophthalmol, 2021, 57: 331-335)