(四)会计原则的比较会计原则又称会计准则,泛指进行会计工作的指导思想。它表达了会计工作的规范,以及会计工作所产生的会计信息应达到的要求。会计工作要遵循会计原则,才算合格,才能发挥它应有的作用。在美国,数十年来形成了一套公认的会计原则。它由权威性的机构制定公布,为多数人所普遍接受。其内容包括在下述现在仍然有效的文件之中: (D) Comparison of accounting principles Accounting principles, also known as accounting standards, refers to the guiding ideology of accounting work. It expresses the norms of accounting work and the requirements of accounting information generated by accounting work. Accounting work to follow the accounting principles, be eligible, can play its due role. In the United States, a well-established set of accounting principles has been established for decades. It is published by an authoritative body and is widely accepted by the majority. Its contents are included in the following documents which are still valid: