会计政策选择是企业在会计准则等有关法规的选择范围内，对可供选用的会计原则、方法、程序进行定性、定量的比较分析，从而选定会计政策的过程。本文主要从相关理论的角度对会计政策选择的客观必然性、影响因素和选择空间的控制等问题进行分析。一、从会计准则的性质看企业会 The choice of accounting policy is the process by which the enterprise selects the accounting policy by qualitatively and quantitatively comparing the available accounting principles, methods and procedures within the range of relevant laws and regulations such as accounting standards. This article mainly analyzes the objective inevitability of accounting policy choice, the influencing factors and the control of the choice of space from the perspective of relevant theories. First, the nature of accounting standards to see business associations