一、国外会计界的认识 会计准则或会计原则,这两个术语最早出现在本世纪30年代。几十年来,会计准则这一术语出现在各国会计杂志、书籍、官方文告中的次数难以计数。究其内涵,无非可分狭义理解和广义理解两大类。 狭义的理解,会计准则指对会计工作及其成果——会计报告的基本质量要求。如1966年美国会计学会出版的《论会计基本理论》就把会计准则粗略地分为会计信息准则和传输会计信息指南两大类。前者包括相关性、可核性、不受偏向影响和可计量性,它们是评价会计信息的标准,是确定是否将某种数据作为会计信息的依据。传输会计信息的指南有五条:符合预期的效用、反映重要的关系、有关环境 First, the recognition of accounting standards in foreign accounting or accounting principles, these two terms first appeared in the 1930s. For decades, the number of accounting standards appearing in national accounting magazines, books, and official reports was hard to count. Investigate its meaning, nothing more than narrow understanding and broad understanding of the two categories. Narrowly understood, accounting standards refer to the accounting work and its results - the basic quality requirements of accounting reports. As the 1966 American Accounting Association published “on the basic theory of accounting” put the accounting standards roughly divided into accounting information guidelines and guidelines for the transmission of accounting information into two categories. The former includes relevance, kernelability, unbiasedness and quantifiability. They are the standard for evaluating accounting information and the basis for determining whether certain data is used as accounting information. There are five guidelines for the transmission of accounting information: in line with the expected utility, reflecting important relationships, relevant circumstances