读《财会通讯》1982年第2期发表的张元奎、何生棠同志写的《关于中国社会主义会计准则的探讨》一文,很受教益。会计准则是个很重要的问题,国外都很重视,但我们对此研究不够。我认为很有必要展开讨论,统一认识,并逐步制定出统一的中国社会主义会计准则。对《准则》一文,我认为包括的范围太广,有的可以合并。现在谈谈个人的意见。所谓会计原则是指人们在处理会计事务和指导会计工作中必须共同遵守的准则。它同会计理论和会计方法一样,也是会计的重要组成部分。 The article entitled “Discussion on the Accounting Standard of Socialism in China” written by Zhang Yuankui and He Shengtang published in the second issue of China Accounting Newsletter No. 2 of 1982 is very much for education. Accounting standards is a very important issue, foreign countries attach great importance, but we have not studied enough. I think it is necessary to start discussions and unify our understanding and gradually formulate a unified Chinese accounting standard for socialism. I think the scope of the “Guidelines” is too broad, and some can be combined. Now talk about personal opinion. The so-called accounting principles refer to the guidelines that people must jointly observe in handling accounting affairs and guiding accounting work. It is the same with accounting theory and accounting methods, but also an important part of accounting.