当前对于我国应否建立会计原则的问题主要有两种看法,一种看法认为,我国现行的会计制度、条例和法令,不仅包括一般会计原则,而且也包括了具体原则,没有必要再建立会计原则;另一种看法认为,在统一的会计制度外,还应建立适合中国国情的会计原则。上述两种看法都涉及到会计制度与会计原则的关系问题。我认为,在弄清会计原则和会计制度的各自特征和相互关系的基础上,再来讨论会计原则的建立问题,才有助于取得比较一致的看法。“会计原则”一词是二十世纪三十年代在美国的会计界形成的.目前国内外会计界把会计原则一词与准则、标准、假设,惯例等概念往往相互混用,从这几个概念所阐述的实际内容来看,事实上也很难做出严格的区别。我认为使用原则一词来概括上述几个概念所涉及的全部内容,可使概念简明,而且在上述几个概念中,多数属于会计原则的不同层次,若把上述几个概念统称为原则,会计原则的概念就比较易于表述。简言之,会计原则是会计实践的经验总结,是进行会计工作所应遵循的规范。目前我国并无成文的会计原则,只是近几年来 At present, there are mainly two opinions on the question of whether or not accounting principles should be established in our country. According to one opinion, the current accounting systems, regulations and decrees in our country include not only general accounting principles but also specific principles, and there is no need to establish accounting principles ; Another view is that, in addition to a unified accounting system, accounting principles suitable to China’s national conditions should also be established. Both of these views relate to the relationship between accounting and accounting principles. I think it is helpful to come to a consensus on the basis of clarifying the respective characteristics and mutual relations of accounting principles and accounting systems and discuss the establishment of accounting principles. The term “accounting principles” was formed in the accounting profession in the United States in the 1930s, and at present, the accounting standards at home and abroad are often mixed with the concepts, standards, assumptions and conventions, The actual content of the point of view, in fact, it is difficult to make a strict distinction. I think the use of the word principle to summarize the entire contents of the above several concepts can make the concept concise, and in the above several concepts, most of them belong to different levels of accounting principles, if these concepts are collectively referred to as the principle, accounting The concept of principle is easier to express. In short, the accounting principle is the summary of the experience of accounting practice, which is the standard to be followed in the accounting work. At present, China has no written accounting principles, only in recent years