Polityka rachunkowości w systemie rachunkowości

The paper presents the significant position of accounting policy in accounting system. The essence, functions and structures of the contemporary accounting, as well as the competences and ethics of professional accountants are indicated. In all specified areas clear premises reveal themselves, which suggest the need for a new perspective on the content of that accounting policy, thereby increasing its importance. At the same time, it points out the essential directions of the discussion on the improvement of the accounting policy in the theory and practice of economic life.