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会计政策是在允许的会计原则和会计方法中作出的选择，是企业在处理会计核算时所遵循的具体原则，以及企业所采纳的具体会计处理方法，是连接会计理论和会计实务的桥梁。 我国会计政策的选择是在市场经济条件下产生的，有其产生的原因和背景。会计政策选择是否合理是以会计
Accounting policies are the choices made in the accounting principles and accounting methods that are allowed. They are the specific principles that enterprises follow when dealing with accounting and the specific accounting treatment adopted by enterprises. They are the bridge connecting accounting theory and accounting practice. The choice of accounting policy in our country is generated under the condition of market economy and has its causes and background. Whether the choice of accounting policy is reasonable is based on accounting