摘要：会计政策变更与会计估计变更是企业能否合理处理报表和财务经营的核心内容，在企业运营过程中，会计政策变更与会计估计变更互为基础、互为条件、相互制约，相互促进。会计政策变更与会计估计变更是保持企业经济发展持久竞争力的重要条件，是实现经济收入的根本保证。

　　　会计政策变更和会计估计变更存在着定义上的不同，也存在着适用的会计处理方法和披露方法的不同。正确的区分会计政策变更和会计估计变更对于减少会计方面的错误具有非常重要的意义。本文将从会计政策变更与会计估计变更内容和核算及其披露的方法的进行不同的阐述和分析，结合例子深入讲解会计政策变更与会计估计变更在追溯调整法和未来适用法下的区别和应用。

关键词：会计政策变更；会计估计变更；追溯调整法；未来适用法

Abstract：Changes in accounting policies and accounting estimate change is an enterprise whether the reasonable processing statements and financial management is the core content, in the process of enterprise operation, changes in accounting policies and changes in accounting estimates based on each other, each other condition, restrict each other, promote each other. Changes in accounting policies and accounting estimate change is to keep the economic development of enterprises lasting competitive ability the important condition, is the fundamental guarantee to realize economic income.

　　　Changes in accounting policies and accounting estimate change existing definitions of different, there are also applicable to the accounting treatment and disclosure of different methods. The distinguish of the changes in accounting policies and accounting estimate change to reduce the error in accounting has very important significance. This paper from the accounting policy changes and changes in accounting estimates and accounting and disclosure of the method were different and elaborate analysis, combined with examples of depth on changes in accounting policies and accounting estimate change in retroactive adjustment method and the prospective application method of difference and application.

Key words：Accounting policy change；change in accounting estimate； retroactive adjustment method； the prospective application method

通过对会计政策变更和会计估计变更的含义、账务处理方法、区别划分方法等方面的进行研究分析，目的在于：一、提高企业处理财务报表的合理性，进而提高企业各方面的资金的有效利用；二、增强企业内部管理人员的分配，尽量避免不必要的损失，提高企业运作能力；三、促进和完善企业的经营管理，随着激烈的经济市场竞争，企业要在此处立于不败之地，就必须要强化会计政策变更和会计估计变更的运用，从而强化企业管理以及提高企业管理水平；四、从分析会计政策变更和会计估计变更的账务处理和划分，揭示区别会计政策变更和会计估计变更的有效途径。

　　　本论文所研究的内容，属于会计政策变更和会计估计变更的合理运用，在现代的市场经济条件上，为追求最高的经济效益的各个企业提供新的思路和新的想法：一、有利于企业营业经营管理，不断创新；二、有利于扩大营业利润的收入额，通过合理的资金调度，降低成本，获取更大的利益；三、有利于提高财务报表的可靠性和真实性，增强竞争性。