随着信息技术时代的来临,一系列不确定性经济业务纷至沓来。这必然对指导会计实务的种种惯例、规划和程序产生影响,即对会计原则产生一定的冲击。这主要表现在对历史成本原则、收入实现原则、充分披露原则、稳健性原则的影响。而会计原则如何适应经济环境的变化需求,进行相应的修正,保证会计信息的“真实与公允”就显得特别重要。 With the advent of the information technology era, a series of uncertain economic operations are pouring in. This inevitably has an impact on the practices, plans and procedures that guide the accounting practice, that is, the accounting principles have a certain impact. This is mainly reflected in the historical cost principle, the income realization principle, the full disclosure principle and the robust principle. The accounting principles how to adapt to the changing needs of the economic environment, make the appropriate amendments to ensure accounting information “truth and fair ” is particularly important.