First, the meaning of accounting policies
一、會計政策的內涵

Accounting policy is a concept originated in the West , but also the structure of the Western financial policy is an important component. Accounting policy regarding the interpretation of the meaning despite their different, but the general direction is the same. The so-called "policy" generally refers to the development of a body , and having a predetermined objectives to guide or influence a particular department or area of ??work theoretical guidance . This is mostly a theoretical guidance developed by the government , so called policy . Accounting policy is not the only definition of accounting policies in the definition of IAS accounting policy " Description" that: " refers to the preparation of financial reports, management principles adopted , infrastructure , practices , rules and procedures. even if the same subject , in use , there are many different accounting policies , enterprises need to choose the most appropriate to the specific circumstances demonstrate its financial position and operating results of the policy . " such a provision as if the accounting policies of enterprises in China is actually the accounting policies are business and government together results . Our formulation of the " Enterprise Accounting Standards - Accounting policies, changes in accounting estimates and correction of accounting errors " that: is an enterprise in accounting policy to follow when accounting and enterprise specific principles adopted specific accounting treatment. After all, is rooted in accounting policies and enterprises , and ultimately also for business services , both now and in the view of accounting policies or micro aspects of macroeconomic policy is ultimately selected by the enterprises according to their characteristics accounting policies for enterprise development .
會計政策是源于西方的一種觀念，也是西方財務政策結構中的一個關緊組成局部。關于會計政策的涵養盡管各自的解讀不一樣，但大概的方向卻是完全一樣的。所說的“政策”普通是指某一主體制定地，況且具備預先規定目的的用來引導還是影響某一部門或方面辦公的理論引導。這種理論引導大部分是有政府制定的，所以稱政策。會計政策的定義卻并非唯獨的政策在會計方面的定義，國際遇計準則《會計政策的解釋明白》提到：“指在編織會計報告陳述時，管理擔任職務的人所認為合適而使用的原則、基礎、向例、規則和手續。
 
Accounting policies are all aspects of the relationship . Accounting policy is covered by a great concept, it is not only China's development of accounting standards , the accounting system of a relationship , but also with financial rules and financial systems are closely related. Finally the greatest relationship with the enterprise goals and actual needs of enterprises .
會計政策也多方面的關系。會計政策是個包括非常大的概念，它不止與我國制定的會計準則、會計制度相關系，還與財務通則和財務制度親愛。最終與之關系最大的是公司的目的以及公司的實際需求。

 
First, the accounting policies and accounting standards and accounting system relationship . People tend to confuse the accounting system and accounting standards, accounting system relationship . In fact, the development of accounting standards is to clear economic business process is a specification of policies , such as no accounting standards, accounting policies often appear to lack of information comparable consequences. GAAP accounting system is under the treatment of specific accounts , etc., is a concrete manifestation of accounting standards . In short, the accounting policies require compliance with accounting standards and accounting system requirements. Accounting standards and accounting system should be used to determine the company 's accounting policies .

Second, accounting standards and financial rules , the relationship between the financial system . Finance is a great concept , refers to a particular region and the national fund-raising activities , the relationship between enterprises and workers . China's development of a "corporate financial rules ", the General appeared in the promulgation of such financial rules and accounting policies parallel situation. In fact, for the enterprise financial rules and the financial system is not going to happen for the accounting policies affect a wide range of financial and accounting fields also belong to different categories . Accounting policy is not to develop a financial rules , but still accounting policies and financial policies in parallel , on behalf of the conflict situation between the two can not exist .

Finally, the accounting policies and the relationship between corporate objectives . Ultimately accounting policy is applied to the enterprise , enterprise applications what form of accounting policy is to work with businesses in the form , size and objectives identified . Accounting policies have different relevance, some policy for state-owned enterprises , while others use a small business or a listed company and so on. Accounting policies have the flexibility , such as such as inventory valuation , companies can FIFO, LIFO , individual pricing , the weighted average cost or market method between ; fixed assets depreciation method can be straight-line method , accelerated depreciation France , the workload of law to choose between . This feature requires companies to choose according to their own goals , it can be said corporate objective is to determine the fundamental application of accounting policies .

 
Second, our corporate principles on accounting policy choices

Enterprises inevitable choice of policies . Accounting policies require companies to its own characteristics to make a different choice of the form . Enterprises for the accounting policy choices based not only on their own circumstances and objectives , while according to different stages of development to make corresponding adjustments . Accounting policy choice is their own enterprises the main basis of accounting information , accounting 's primary responsibility is recognized and measured summary of economic affairs and accounting businesses both income and expenditure . Accounting policy choices for their own financial situation of enterprises to understand the cornerstone . Meanwhile the situation of enterprises according to their own goals and timely adjustment of different accounting policies . With the same company in different economic conditions , the business managers tend to adopt different business strategies , the implementation of different strategies require different accounting policies of the match. Period as in the healthy development of enterprises , accounting policy choices to be precautionary principle , in order to avoid risks.

Corporate accounting policy choices need to follow the following principles: ① the principle of legality . The accounting policies chosen by the company must be in accounting standards, accounting system to choose a legitimate accounting policies. Only way to ensure the proper and effective corporate accounting policy to run . ② principle of independence . For the selected accounting policies have their own independence in accounting standards and accounting system legitimate accounting policies , the need to maintain their operational independence from the impact of other policies , such as financial , tax and so on. ③ applicability of the principle . Accounting policies selected according to the company's own form to choose , to make for the enterprise itself . Changes in economic conditions or both companies changing economic situation should also be timely change in accounting policy , so that coordination and business development . ④ principle of rationality . Business development goals are profitable enterprise for the choice of accounting policy costs and benefits should also ensure that the principle of combining , for enterprise development is reasonable. ⑤ comply with ethical principles . Professional ethics in accounting policy areas can not be ignored , is the enterprise should pay attention to the selection of a big problem.