会计人员在整个会计活动过程中,包括会计活动的事前计划组织,事中实施,以及事后的分析考核,都应该运用重要性原则,作出分析判断。但运用这个原则要注意两点:①重要性原则中的重要性是一个相对概念。这就要求各个会计主体的会计人员运用自己的专业判断来作出决策。决策应该达到 Accountants throughout the accounting activities, including the accounting activities of the ex ante planning organization, the implementation of the matter, and after the analysis and assessment, should use the principle of importance, to make the analysis and judgment. However, the use of this principle should pay attention to two points: ① the importance of the principle of importance is a relative concept. This requires that accountants of each accounting entity use their own professional judgment to make decisions. Decisions should be made