随着社会主义市场经济的发展,会计核算的一般原则经受住了理论、实践和历史的检验。但笔者认为,现行的会计原则尚有缺陷,作为会计实务的指导依据不具有充分性,应将例外性原则作为会计核算的基本原则之一。一、经济活动的重要性和特殊性是例外性原则的基础随着企业的生产经营多 With the development of the socialist market economy, the general principles of accounting have stood the test of theory, practice and history. However, in my opinion, the existing accounting principles are still flawed. As the basis of accounting practice, they are not sufficient. Therefore, the principle of exception should be regarded as one of the basic principles of accounting. First, the importance and specificity of economic activity is the basis of the principle of exception With the production and management of enterprises and more