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随着有计划商品经济的发展,会计对象——能以货币反映的经济活动,较之过去发生了一系列的变化,最突出的是由于市场机制的引进,经济活动风险性增加,不确定因素增多。为此,会计工作也应随之发生变比,以适应反映和监督经济活动的需要。而会计工作是在一系列的会计假设、原则、准则基础上开展的,涉及到风险和不确定因素的主要是稳健原则。那么,什么是稳健原则?它在我国会计工作中的运用性怎样呢?稳健原则是指对于某项经济业务存在不同的会计处理方法可供选择时,在不影响合理反映前提下,尽可能
With the development of a planned commodity economy, accounting objects—economic activities that can be reflected in currency—have undergone a series of changes compared with the past. The most prominent is the increased risk of economic activities due to the introduction of market mechanisms. increase. Therefore, the accounting work should also be changed accordingly to meet the needs of reflecting and supervising economic activities. The accounting work is carried out on the basis of a series of accounting assumptions, principles, and guidelines. The principle of robustness involving risks and uncertainties is mainly. So, what is the principle of stability? How is it used in our accounting work? The principle of soundness is that when there are different accounting treatments available for an economic business, it is possible to do so without prejudice to reasonable reflection.