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关于会计原则(准则)的性质,我认为应当是会计实务。对于会计原则(准则)的研究、分析、比较、原理阐述等,属于会计理论范畴,发布执行的具体的会计原则(准则),是规范会计处理的准绳,包含的主要内容是要求性的,是在实践中必须遵守的程序和方法,因此称为实务比较合适。或者说会计原则(准则)应当是在正确的会计理论指导下制定出来,但是会计原则(准则)本身是在实际工作中必须执行的规定,不再是可以这样论证,也可以那样论证的原理。对会计处理不但是指导,而且具有约束力。1983年美国执业会计师协
On the nature of accounting principles (guidelines), I think it should be accounting practice. The accounting principles (guidelines) of the research, analysis, comparison, the principle of the description, belonging to the scope of accounting theory, the implementation of specific accounting principles issued (guidelines), is the standard regulating accounting standards, including the main content is required, is In practice, must comply with the procedures and methods, so called practice is more appropriate. Or accounting principles (guidelines) should be developed under the guidance of correct accounting theory. However, the accounting principles (standards) themselves are the ones that must be implemented in actual work. They are no longer principles that can be argued or argued in that way. Accounting treatment is not only guidance, but also binding. 1983 American Institute of Certified Public Accountants