建立会计原则采用何种方法,各个国家不尽相同,即使是在一国家里也不是一成不变的。如在美国有公理法、决策模型法、财务报告目标法、惯例综合法和民主法等;在联邦德国有归纳确定的理论、演绎确定的理论和社会确定的理论。建立会计原则的方法可归纳为两种,即演绎法和归纳法。所谓建立会计原则的演绎法就是以会计的基本目标、 The method used to establish accounting principles varies from country to country and is not static even in a country. For example, in the United States, there are the axioms of justice, the model of decision-making, the target of financial reporting, the common law of practice and the law of democracy. In the Federal Republic of Germany, there are inductive theories, deductive theories and social theories. The establishment of accounting principles can be summarized into two kinds, namely deduction and induction. The so-called deduction of the establishment of accounting principles is based on the basic goal of accounting,