一贯性原则是会计核算十二条原则之一，它的基本含义是指企业采用的会计程序和会计处理方法前后各期必须一致，要求企业在一般的情况不得随意变更会计程序和会计处理方法。在会计核算中坚持一贯性原则，可以使前后各期会计信息保持对比关系，提高会计信息的使用价值；同时可以? The principle of consistency is one of the twelve principles of accounting. Its basic meaning is that the accounting procedures and accounting treatments adopted by the enterprise must be consistent before and after, and require the enterprise not to arbitrarily change the accounting procedures and accounting treatments in the ordinary circumstances. Adhere to the principle of consistency in accounting, accounting information can be kept before and after the contrast between the relationship and improve the use of accounting information; at the same time?