财务会计原则是指用于指导和约束财务会计行为的基本规范和规则，是财务会计工作中具有广泛性的指导思想。在财务会计理论结构中，财务会计假设与财务会计原则往往被认为是等量齐观的层次，是财务会计理论体系中的基本内容。
研究税务会计原则与财务会计原则的差异，旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。
The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
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