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随着我国会计行业与国际会计准则的接轨,已经逐步引进一些国际通用的会计准则,来提高国内的会计水平。稳健性原则就是其中一个重要的原则,运用它能为会计信息使用者提供更加准确、可靠的会计信息,有利于提高企业在市场上的竞争力。本文浅析了稳建性原则的含义、在会计中运用的积极性、实际运用中存在的问题,并进一步就实际运用局限性提出了建议。
As China’s accounting industry and international accounting standards, has gradually introduced some of the internationally accepted accounting standards to improve the domestic accounting standards. The principle of prudence is one of the most important principles. Using it to provide more accurate and reliable accounting information to users of accounting information will help improve the competitiveness of enterprises in the market. This article analyzes the meaning of the principle of stability, the enthusiasm of application in accounting, the problems in practical application, and further puts forward suggestions on the practical application of limitations.