会计原则是财务会计工作的规范。是指导会计实务处理程序、方法和标准,是制定和执行财务会计制度和财经纪律的指南,是会计审计人员遵循和判断的准则。 “一个会计一套帐,是非曲直无尺量”。这是对我们建国以来财务会计工作的生动写照。三十多年我们视资本主义的会计原则为禁区, Accounting principles is the standard of financial accounting. It is a guide for formulating and implementing financial accounting system and financial discipline. It is a guideline for accounting auditors to follow and judge. “A set of accounting accounts, right and wrong no measure.” This is a vivid portrayal of our financial and accounting work since our founding. Thirty years we regard the accounting principles of capitalism as a forbidden zone,