管理会计原则是管理会计理论研究的一项重要内容，中外学者从未停止过对此课题的探索。虽然取得了一些成果，但是还没有形成统一的、公认的管理会计原则体系。加上管理会计这门学科自身所具备的灵活多变的特点，致使他们所创建的管理会计原则体系各不相同，有的甚至相差甚大。? Management accounting principles is an important part of management accounting theory research, Chinese and foreign scholars have never stopped exploring this topic. Although some achievements have been made, a unified and generally accepted system of management accounting principles has not been formed yet. Coupled with the flexible nature of the discipline of management accounting, the system of management accounting principles that they create varies, and some may even vary widely. ?