一、会计准则的涵义和性质现在有“会计原则”、“会计准则”、“会计标准”三个名词,都是从英语翻译过来构。“准则”和“标准”是一个词(Standard),“原则”(Principle)又是一个词。但在西方,他们自己对“原则”、“准则”都是经常混用的。在我国,为了避免概念上的混乱,按照这一事物的本质内涵和中国文字的习惯用法,多数同志建议使用“会计准则”这一名词。我们现在所讲的会计准则,一般是指财务会计准则。从这个前提出发,会计准则的涵义 First, the meaning and nature of accounting standards Now there are “accounting principles”, “accounting standards”, “accounting standards” three terms, all from the English translation structure. “Guidelines” and “standards” is a word, “Principle” is another word. But in the West, they themselves often mix “principles” and “norms.” In our country, in order to avoid conceptual confusion, most comrades suggested the use of the term “accounting standards” in accordance with the essential connotation of this matter and the idiomatic usage of Chinese characters. The accounting standards we now speak generally refer to financial accounting standards. From this premise, the meaning of accounting standards