会计政策（ＡＣＣＯＵＮＴＩＮＧ ＰＯＬＩＣＹ）这一概念源于西方。会计政策是会计选择相对自由的产物。会计规范永远不可能把经济活动的方方面面都规定死，会计管理活动总是有一定的空间范围留给会计人员作出具体灵活的判断。 会计政策，在我国是这样定义的：会计政策是指企 The concept of accounting policy (ACCOUNTING POLICY) originated in the West. Accounting policy is the product of the relative freedom of accounting choices. Accounting norms will never be able to all aspects of economic activities are required to die, accounting management activities always have some space left to accountants to make specific and flexible judgments. Accounting policy, as defined in our country: accounting policy refers to the enterprise