會(huì)計(jì)原則又稱會(huì)計(jì)準(zhǔn)則,是建立在會(huì)計(jì)目標(biāo),會(huì)計(jì)假設(shè),會(huì)計(jì)概念等會(huì)計(jì)基礎(chǔ)理論之上具體確認(rèn)和計(jì)量會(huì)計(jì)事項(xiàng)所應(yīng)當(dāng)依據(jù)的概念和規(guī)則。會(huì)計(jì)原則對(duì)于選擇會(huì)計(jì)程序和方法具有重要的指導(dǎo)作用。
我國(guó)財(cái)政部在其首次擬定的《企業(yè)會(huì)計(jì)準(zhǔn)則》中用明文將會(huì)計(jì)原則分別規(guī)定為會(huì)計(jì)主體,持續(xù)經(jīng)營(yíng),會(huì)計(jì)分期,貨幣計(jì)量四個(gè)部分。