如今,经济的快速发展使得我国企业的规模不断扩大,同时,企业对会计账务处理也越来越高标准和严要求。作为一名资深会计,不仅要具备良好的业务素质,更重要的是要熟练掌握会计原则,以便在进行会计工作时保证账务处理的顺利进行。本文对会计账务处理中会计原则的制约因素进行了简要分析,希望能为广大会计工作者提供帮助。 Nowadays, with the rapid economic development, the scale of enterprises in our country keeps expanding. At the same time, the handling of accounting books by enterprises is getting higher and higher standards and strict requirements. As a senior accountant, not only have a good professional quality, more importantly, to master the accounting principles, in order to carry out accounting work to ensure the smooth progress of the accounting treatment. This article briefly analyzes the restraints of accounting principles in accounting and accounting treatment, hoping to help the general accounting workers.