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“稳健原则”是西方会计学家为迎合资本家掩盖其企业高额利润和取信于短期债务人的需要,在估价方面的一种会计理论根据。他们强调:为了使企业在财务上经常处于稳健有力的地位,主张在会计处理上应当列入预计可能发生的损失,不应列入预计可能发生的收益。故对于资产的估价宁可低估,不可高估;有意压低本期净利和资产净值。因此,企业的帐面和财务报表并不客观地反映真实情况。
The “sound principle” is an accountancy theoretic basis in the valuation of western accountants who cater to the need of capitalists to cover up the high profits of their enterprises and win the trust of short-term debtors. They stressed: In order to make the enterprise financially often in a strong and robust position, it is suggested that the accounting treatment should include the expected loss that may occur, and should not include the estimated possible return. Therefore, the valuation of assets rather underestimated, can not be overestimated; deliberately suppress the current net profit and net asset value. Therefore, the company’s books and financial statements do not objectively reflect the real situation.