浅谈配比原则在会计核算中的运用何小忠配比原则是指收入与其相关的成本、费用应当相互配比。配比原则是在企业持续经营和会计分期的核算前提下，会计核算以＂权责发生制＂为记帐基础必须遵循的基本原则。它对正确计量企业经营损益，维护企业所有者、投资者、债权人等各方... Talking about the principle of proportioning in accounting application He Xiaozhong principle of proportioning refers to the cost of income and its related costs should be matched with each other. The principle of proportioning is the basic principle that must be followed when accounting is based on the accrual basis of accounting under the premise of business continuity and accounting staging. It is right to measure the operating profit and loss, safeguarding the business owners, investors, creditors and other parties ...