一、会计变更及其种类会计的一个重要原则,是会计政策(即企业进行会计核算和编制会计报表时所采用的具体原则、方法和程序)在应用上的一致性,要求企业在不同时期使用相同的会计程序、方法,以满足不同时期财务报表比较的需要。但是,坚持一致性原则,并不等于说前后各期的会计程序、方法等一旦确定下来就永远不能改变。一方面,会计政策无论设计得怎样科学和正确,都带有一定的历史局限性,不可能与纷纭繁杂的客观实际完全一致。另一方面,随着时间的推移、会计政策执行活动的 I. Accounting Changes and Their Types An important principle of accounting is the consistency of application in accounting policies (that is, the specific principles, methods and procedures adopted by enterprises for accounting and preparation of accounting statements) and requires enterprises to use them at different periods The same accounting procedures and methods to meet the different needs of the financial statements of different periods. However, upholding the principle of consistency does not mean that the procedures and methods of accounting before and after each period can not be changed once they have been finalized. On the one hand, no matter how scientific and correct the accounting policies are designed, they all have certain historical limitations and can not exactly be in line with the complicated and objective reality. On the other hand, as time goes by, accounting policies are executed