“重要性原则”是西方公认会计原则之一,其基本含义是对核算的精确程度和报表内容可视信息的重要程度作相应的确定。对于一些能够预期对报表使用者的决策发生重大影响的项民列为报表的重点;而对一些无关紧要的项目则不必要求过严。同时,在会计实务中,对会计程序,方法的精确度及 The “principle of importance” is one of the generally accepted accounting principles in the West. Its basic meaning is to determine the accuracy of the accounting and the importance of the visual information in the report contents. For some people who can expect to have a significant impact on the decision-making of report users as the focus of the report; and for some insignificant projects need not be too strict. At the same time, in accounting practice, the accuracy of accounting procedures and methods