会计原则不仅是指导会计实务的行为规范,而且也构成了会计理论的核心内容。产生会计原则,离不开会计实践,但又不能囿于会计实践,而必须形成其深刻、科学的理论基础。所以,建立会计原则,不仅要从其实践特性中去把握,而且也要从会计理论体系中去把握。 Accounting principles not only guide the accounting practices of norms, but also constitute the core of accounting theory. Produce accounting principles, can not do without accounting practice, but not in the accounting practice, but must form its profound and scientific theoretical basis. Therefore, the establishment of accounting principles, not only from its practical characteristics to grasp, but also from the accounting theory to grasp the system.