会计核算原则是对会计活动一般规律的认识，是指导会计实务的规范。在新颁布的《企业会计制度》中，会计核算原则得到了充分的体现，本文将就此问题作以下初步探讨。一、实质重于形式原则随着经济的发展，经济现象越来越复杂，其表现形式也日趋多样化。从会计的反映职能看，会 The principle of accounting is to understand the general rules of accounting activities, is to guide the accounting practices. In the newly promulgated “Enterprise Accounting System”, the accounting principles have been fully reflected, this article will make the following preliminary discussions on this issue. First, the substance is more important than the principle of form With the development of economy, the economic phenomenon is more and more complex, and its manifestations are increasingly diversified. From the reflection of accounting functions, will