我国目前虽然没有公认会计原则,但在制度上和实务上已经有一些约定俗成的做法,多数与西方公认会计原则并无矛盾,有的完全重合,有的略有差别。由于社会和经济制度不同,这种差别在所难免。因此,我们无法照抄照搬国外现成的会计原则,而应该酝酿和思考如何继承、扬弃和发展。 Although there is no generally accepted accounting principle in our country, there are some conventions and practices in terms of system and practice. Most of them have no contradiction with generally accepted accounting principles in the West. Some of them are completely coincident and others are slightly different. Due to the different social and economic systems, this difference is inevitable. Therefore, we can not copy and copy the existing accounting principles that are readily available abroad. Instead, we should think about how to inherit, discard and develop.