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本文首先对会计原则进行了概述,会计原则主要包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性、及时性,接着分析了会计原则在会计工作中的作用,主要包括为会计核算提供了规范、增加了会计信息质量、与国际接轨的需要等方面,然后指出了目前会计原则在会计工作应用方面存在的问题,表现在部分企业对会计原则不够重视、会计人员综合素质不高、会计原则运用不全面、对企业监督不到位等方面,最后从引导企业管理者正确认识会计原则、提高会计从业人员的综合素质、完善企业内控制度建设、加强对企业的监督四个方面提出了如何加强会计原则在会计工作中的应用。
This paper first summarizes the accounting principles. The accounting principles mainly include reliability, relevance, comprehensibility, comparability, substance over form, importance, cautiousness and timeliness. Then it analyzes the accounting principles in the accounting work Which mainly includes the following aspects: providing a standard for accounting, increasing the quality of accounting information and the need of being in line with international standards, and then pointing out the problems existing in the application of accounting principles in accounting work. Some enterprises pay insufficient attention to accounting principles, The overall quality of accountants is not high, the accounting principle is not fully used, the supervision of enterprises is not in place, and so on. Finally, we should guide enterprises managers to correctly understand the accounting principles, improve the overall quality of accounting practitioners, improve the construction of enterprise internal control system, Four aspects of supervision put forward how to strengthen the application of accounting principles in accounting work.