The principle of consistency means that the accounting treatment methods should be consistent in each period and should not be changed at will. Only in this way can we compare the accounting information of the same enterprise in different accounting periods, so as to have an intuitive understanding of the operating results of the enterprise in different periods.

The principle of consistency does not deny that enterprises should make appropriate changes in accounting treatment methods when necessary. When the business activities of an enterprise or relevant national policies and regulations undergo major changes, the accounting treatment method can be changed according to the actual situation, but the changes, reasons and their influence on the financial position and operating results of the enterprise should be explained in the notes to the financial statements.