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用的具体会计处理方法。企业应根据自身的情况选择适当的会计原则和处理方法,在国家规定政策允许的前提下,采用适当的税收筹划方法来减轻税负,从而实现企业税后收益的最大化。 Accounting policy refers to the specific principles that an enterprise follows in accounting and the specific accounting treatment adopted by the enterprise. Enterprises should choose the appropriate accounting principles and treatment methods according to their own circumstances, and adopt appropriate tax planning methods to reduce the tax burden so as to maximize the after-tax profits of the enterprises under the prerequisite that the state stipulates the policies.