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稳健性原则是会计修订性惯例的要求,是陈报会计信息时对可靠性和相关性的取舍条件。新医院会计制度中尽管没有明确指出这一原则,但在许多规定上实际体现了这一原则。本文对稳健性原则结合新医院会计制度的相关内容进行了分析,对新医院会计制度中稳健性原则的体现和应用进行了思考。
The principle of prudence is the requirement of accounting revision practice and the condition of the reliability and relevance of Chen’s accounting information. Although not explicitly stated in the new hospital accounting system, this principle is embodied in many provisions. This article analyzes the principle of conservatism and the related contents of the new hospital accounting system and ponders over the reflection and application of the principle of prudence in the new hospital accounting system.