| 会计基本原则再探讨 |
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| 引用本文： | 李云刚.会计基本原则再探讨[J].商洛师范专科学校学报,2005,19(4):4-7. |
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| 作者姓名： | 李云刚 |
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| 作者单位： | 商洛师范专科学校数学系,陕西商洛726000 |
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| 摘 要： | 会计基本原则是会计核算的基本要求．历史成本原则、收入确认原则、费用配比原则、权责发生制原则、充分披露原则与会计假设等在传统会计模式下的基本含义都要发生相应变化，以适应新的经济形式．在实务实践中，实务实例的操作会使会计基本原则在当前经济形式下存在问题，通过对基本理论的研究，结合实务和新的经济环境提出了解决问题的方法．
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| 关 键 词： | 会计基本原则 历史成本 权责发生制 费用 配比 会计假设 |
| 文章编号： | 1008-3030（2005）04-0004-04 |
| 收稿时间： | 2005-09-20 |
Another Discussion about the Accountant Basic Principles |
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| LI Yun-Gang.Another Discussion about the Accountant Basic Principles[J].Journal of Shangluo Teachers College,2005,19(4):4-7. |
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| Authors: | LI Yun-Gang |
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| Abstract: | The basic accountant principle is the basic request for accounting.The basic definitions under the traditional accountant system,of cost principle,income confirming principle,expense allocating principle, power and responsibility principle, fully disclosing principle and accountant supposition and so on must change correspondingly to adapt to the new economic form.There exist problems with the basic accountant principles in the actual operation.Through studying the elementary theories,it is to propose the relevant measures to the problems based on the practice and the economical environment. |
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| Keywords: | Accountant basic principle historical cost system of power and responsibility expense allocation accountant supposition |
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