文章先阐述了会计政策的含义,然后对会计政策形成的原因、依据、种类及特点进行了详细的解读,最后,就企业如何选择财务政策做了一系列的分析与解说,而且就会计政策这一关乎企业会计核算基础所存在的问题提出了较深入的应对策略,希望可以给众多企业以参考。 The article first elaborates the meaning of accounting policy, and then explains the reason, basis, type and characteristic of the formation of accounting policy. Finally, it makes a series of analysis and explanations on how to choose the financial policy, A corporate accounting basis for the existence of the problem put forward a more in-depth coping strategies, hoping to give reference to many businesses.