西方会计界向来把会计原则体系作为会计理论的核心部分,作为会计理论和实务的接口。在我国有无必要建立一套具有中国特色的会计原则体系,以及如何建立,已成为目前理论界讨论的热门话题之一。本文拟就此谈一些看法。一、建立我国会计原则体系的必要性 1.建立会计原则体系,是完善我国会计理论体系的需要。任何一门科学,都是对客观世界的本质及其规律性的认识。对本质的认识,形成了概念体系;对于规律性的认识,形成了规律体系。会计科学也是如此。那么,如何来体现对会计科学本质和内在规律性的认识呢?这就要求建立会计原则体系。会计原则是对会计本质和规律的理论概括,是会计理论的核 Western accounting has always regarded accounting principles as the core part of accounting theory as the interface between accounting theory and practice. Whether there is a necessity to establish a set of accounting principle system with Chinese characteristics in our country and how to establish it has become one of the hot topics in the discussion of the theory circle at present. This article intends to talk about some ideas. First, the establishment of China’s accounting system of necessity The establishment of accounting principles system, is to improve China’s accounting theory and system needs. Any science is an understanding of the nature of the objective world and its regularity. On the nature of understanding, formed a conceptual system; understanding of the law formed a regular system. Accounting science is also true. So, how to reflect the nature of the science of accounting and understanding of the inherent law? This requires the establishment of accounting principles system. Accounting principle is the theoretical summary of the nature and law of accounting, which is the core of accounting theory