一、提供会计政策选择空间的必要性国家在制定会计政策为企业提供会计政策选择空间时主要考虑两个方面的需要:一是国家进行宏观经济管理的需要。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 First, the need to provide choice of accounting policies States in the formulation of accounting policies for enterprises to choose the accounting policy space mainly consider two aspects: First, the country’s macroeconomic management needs. Macro-accounting policies refer to the 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