会计政策是指企业在 会计核算中所遵循的具体原则以及 企业所采纳的具体会计处理方法。 本文论述企业在国家统一的会计政 策允许的条件下，选择会计政策中 适用的具体原则和会计处理方法， 以指导企业进行会计核算。 Accounting policies refer to the specific principles that an enterprise follows in accounting and the specific accounting treatment adopted by the enterprise. This article discusses the specific principles and accounting treatment methods applicable to the accounting policies of enterprises under the condition that the national unified accounting policies permit, in order to guide the enterprises in accounting.