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随着社会的发展,我国的市场经济体系得到了快速的建立和完善,同时我国的企业开始大规模的出现,引领我国的市场经济的提高。为了能够使得企业有更长远的发展,就需要会计行业的快速发展。谨慎性原则就是会计核算中十分重要的组成部分。谨慎性原则又被称为稳健性原则,通过对谨慎性原则的研究,能够使得企业在未来发展中,将会计信息中不稳定的因素进行分析,进而使得管理者采用准确的市场决策获取经济效益,推动企业的进一步发展。
With the development of society, the market economy system of our country has been rapidly established and perfected. At the same time, the enterprises in our country have begun to appear on a large scale and led the improvement of the market economy in our country. In order to enable enterprises to have more long-term development, it requires the rapid development of the accounting profession. The principle of prudence is a very important part of accounting. The principle of prudence is also known as the principle of prudence. Through the study of the principle of prudence, enterprises can make the analysis of the unstable factors in accounting information in the future development so that managers can use accurate market decisions to obtain economic benefits , To promote the further development of enterprises.