【摘要】 会计原则是进行会计账务处理应遵循的基本准则, 但是在复杂多变的经营业务中, 由于不同的企业制度、复杂的会计事项、不同的账务处理环境, 导致了会计原则在账务处理的具体实施中受到一定程度的制约。对会计原则在账务处理中的制约因素进行分析, 有利于会计信息质量的提高。更多还原

【Abstract】 Accounting principles are essential for financial management. However, owing to the different systems and complex accounting situations in different businesses, the accounting principles will be, in some degree, constrained in practice. Thus, an analysis of the constraint of accounting principles in financial management will help improve the quality of accounting information.更多还原