我国正在开始研究会计原则这个问题.特别是对美国公认会计原则的形成和发展,有待我们进行研究,这对于建立我国社会主义会计原则有一定的参考作用.如何制定我们的会计原则,我想谈以下三个问题:一,关于会计原则问题(或会计准则问题).会计原则在我国很少使用.我国的会计理论,解放后主要从苏联引进来的.苏联的会计学界研究会计原则较少.因此,会计原则问题的研究,在我国还是一个空白,但这个问题很重要,它是会计理论的具体化.如果说会计理论与实际工作有一个桥梁的 Our country is beginning to study the issue of accounting principles.Especially the formation and development of the generally accepted accounting principles in the United States are yet to be studied by us, which is of some reference to the establishment of China’s socialist accounting principles.How to formulate our accounting principles, I would like to talk about The following three questions: First, on the accounting principles (or accounting standards issues.) Accounting principles rarely used in our country .Accounting theory in our country, mainly from the Soviet Union after the liberation came from the Soviet Union’s accounting research accounting principles are less. Therefore, the study of accounting principles is still a blank in our country, but this issue is very important, which is the concreteness of accounting theory .If there is a bridge between accounting theory and practical work