在经济活动中,企业的财务状况和财务成果都要通过会计工作来完成,长期的会计工作实践,形成了一套会计工作应该遵循的、并且得到公认的会计处理规范,即会计原则。 不同的社会制度有着不同的会计原则。我认为社会主义会计原则的内容应包括以下几点: In the economic activities, the financial status and financial results of the enterprises are all completed through the accounting work. The long-term practice of the accounting work has formed a set of accounting practices that should be followed and is accepted as the accounting standard, that is, the accounting principle. Different social systems have different accounting principles. I think the contents of the socialist accounting principles should include the following points: