会计政策是指企业在会计核算时所遵循的具体会计原则和具体会计方法 ,是企业管理当局在会计法规既定范围内进行的选择。本文主要就会计政策与会计准则、会计原则、会计方法的关系作以下辨析。一、会计政策与会计准则会计作为一个信息系统 ,其外部使用者必须获得相关的会计信息? Accounting policies refer to the specific accounting principles and specific accounting methods that an enterprise follows in accounting and are the choices made by the enterprise management authority within the established scope of accounting laws and regulations. The dissertation mainly analyzes the relationship between accounting policies and accounting standards, accounting principles and accounting methods. First, accounting policies and accounting standards Accounting as an information system, its external users must obtain relevant accounting information?