关于会计政策变更的几个问题陈汉文，林志毅由于会计分期的存在，企业在各个不同时期所采用的会计政策，应尽量保持前后一贯，不得随意变更。但是，一贯性原则不能加以绝对化，它并不意味着会计程序和方法一旦确定便不容变更。实际上，当客观环境发生变化时，作出切合实际... Several issues on accounting policy changes Chen Hanwen, Lin Zhiyi Due to the existence of accounting periods, the accounting policies adopted by enterprises in different periods should be kept as usual and should not be arbitrarily changed. However, the principle of consistency can not be absolute. It does not mean that accounting procedures and methods can not be changed once they have been established. In fact, when the objective environment changes, make realistic ...