An analysis of the constraint of accounting principles in financial management;

The a rticle has explained the impact on accounting realm of knowledge economy from the respects,such as ac countant s supposing,accounting principle a nd financial report system ,etc.

This paper probes into the connection of the accounting principle and the human resource accounting, and tries to introduce the accounti ng principle into the calculation of the human resource accounting, and provide scientific and rational guidance for it, d.

Only when exactly understanding accounting concepts, can we introduce and establish accounting principles and properly select accounting procedures and methods.

Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.

How to standardize the procedures of manpower resource accounting so as to provide sufficient and reasonable information of manpower resource accounting? This paper suggests that it be necessary to apply financial accounting principles to manpower resource accounting.