会计工作的及时性原则是指会计核算工作要讲求时效,要求会计处理及时进行,以便会计信息的及时利用。长期以来,人们往往对会计工作的真实性很重视,而对其及时性重视不够,其实会计工作的真实性与及时性是并存的,两者同等重要。会计工作的不及时不同程度地影响会计资料的失时和失实,导致会计账目的混乱,造成企业盈亏不实,给企业经营管理带来不利。究其原因有以下几个方面: The principle of timeliness of accounting work means that the accounting work should stress the limitation of time and require the accounting treatment to be conducted in time so that the accounting information can be used in time. For a long time, people often attach great importance to the authenticity of accounting work, and pay little attention to their timeliness. In fact, the authenticity and timeliness of accounting work coexist, and both are equally important. Accounting work in varying degrees in a timely manner to affect the accounting data loss of time and failure, leading to confusion in the accounting books, resulting in corporate profits and losses false, to the business management of the adverse. The reason for the following aspects: