会计原则是会计的工作和规范,它侧重于理论指导,是会计实践经验的规律性反映,但又不是抽象的会计理论,是理论通向实践的中介。建立会计原则的目的是为了会计信息的可比性和规范性,而在知识经济下会计信息使用者对会计信息提出了新的要求,相应地要求会计原则也做出一定的变动,以 Accounting principle is the work and norms of accounting. It focuses on theoretical guidance and is a regular reflection of accounting practice experience, but it is not an abstract accounting theory. It is an intermediary of theory to practice. The purpose of the establishment of accounting principles is for the comparability and normativity of accounting information, and accounting information users put forward new requirements on accounting information in the knowledge-based economy. Correspondingly, the accounting principles are also required to make some changes to