The design principles and manufacturing technology of AC standard resistors, including measuring technique and testing methods,have attracted more and more attention from all walks of life.The function and testing technology of traditional DC resistors cannot take the place of the function and measuring method of AC resistors,and are not suitable for the assessment of the resistance of AC resistors.With the development of the science and technology,all domains involve the correctness and reliability of AC resistance values,which have direct bearing on the assessment of product quality and valid use. This paper focuses on the impact of several factors affecting the quality of AC standard resistors to make some preliminary analysis.?