关于会计原则这一概念系统,中外各国说法(命名)不一,迄无精确的定义.美国一向称“公认会计原则”(GA A P),英国称“会计原则”,西德称“系统化薄记的各项原则”,日本称“企业会计原则”,近年来随着国际经济的发展,跨国公司的兴起,出现了“国际会计标准”.在苏联,则一向不明确使用“会计原则”这一类的名词,而富其意于“会计核算要求”之中.我国建国以来,一向只有会计制度,迄无成文的会计原则.在我国提出建立会计原则问题是近几年来的事. 对会计原则的基本内容,近年来讨论较多,也提出了不少有益的主张.对会计原则的结构层次问题,则很少论述,这不能不说是美中不足.对于会 With regard to the concept of accounting principles, Chinese and foreign countries have different opinions (naming) and no accurate definitions. The United States has always referred to GAAP and Britain as “accounting principles.” Japan’s Principles of Accounting, “in recent years, with the development of international economy and the rise of transnational corporations, the emergence of” international accounting standards. “In the Soviet Union, the” accounting principles “ A kind of nouns, and rich its meaning in the ”accounting requirements." Since the founding of our country, has always been the accounting system, as far as unwritten accounting principles .In our country to set up accounting principles is the issue in recent years .To accounting The basic content of the principles discussed in recent years more, but also made a lot of useful ideas. The structural problems of the accounting principles are rarely discussed, which can not be said that the United States in the shortcomings.