一、会计原则的涵意会计原则一词,源自西方,目前对其涵意的理解,争议颇多。在众多的见解中,我个人赞成从广义的角度去理解会计原则——它既是基于会计活动内在规律而归纳出来的一系列会计规则或基本要求;又是对会计工作中各种问题处理及其主要方法程序的具有约束性的规范。我认为会计原则包括三个部分的内容。按其在会计原则中所处的地位和作用不同,分为会计假设、基本会计原则和会计准则三部分。会计假设是人们对经济活动中影响会计实务的不确定性因素做出的合乎事理的科学判 First, the meaning of accounting principles The word accounting principle, from the West, the current understanding of its meaning, a lot of controversy. Among numerous opinions, I personally agree to understand accounting principles in a broad sense - it is not only a series of accounting rules or basic requirements that are based on the inherent laws of accounting activities, but also the treatment of various problems in accounting work and their The main method of the program’s binding specification. I think accounting principles include three parts. According to their accounting principles in which the status and role of different, divided into accounting assumptions, basic accounting principles and accounting standards in three parts. The accounting hypothesis is a scientific judgment made by people on the factors that affect the accounting practice in economic activities