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稳健原则是我国会计原则中反映信息质量的一条重要原则。本文论述了稳健原则在我国会计实务中的应用及其有待加强和改进的地方,提出要建立适应社会主义市场经济发展的具有中国特色的稳健原则,必须实施适度稳健。
The principle of prudence is an important principle reflecting the quality of information in China’s accounting principles. This paper discusses the application of prudence principle in accounting practice in our country and its place to be strengthened and improved. It proposes that a sound principle with Chinese characteristics to adapt to the development of the socialist market economy be established and that it must be implemented in a moderately sound manner.