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本文从稳健性原则存在的前提条件入手,具体分析在我国会计实务中的应用以及对财务状况和经营成果的影响,从而揭示在应用中的两面性,进而提出不断逐步完善的思路和对策。
This article starts with the preconditions of the principle of conservatism, analyzes the application in accounting practice of our country and its impact on the financial status and operating results, so as to reveal the two sides of the application and further propose the ideas and countermeasures of continuous improvement.