本文以 2 0 0 0年 1 2月 2 9日颁布的《企业会计制度》为蓝本 ,对新旧会计制度的基本原则进行比较 ,着重分析了新会计制度新增的“实质重于形式原则” ,对新旧制度中“相关性原则”、“历史成本原则”、“谨慎性原则”和“重要性原则”的区别进行比较 ,并分析差异对会计核算的影响。 Based on the “Enterprise Accounting System” promulgated on February 29, 2000, this article compares the basic principles of old and new accounting systems, emphasizes the new “substance over form principle” added in the new accounting system, Compare the differences between the “oldness principle”, “historical cost principle”, “cautious principle” and “importance principle” in the old system and the new one, and analyze the influence of difference on accounting.