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稳健性原则既是一种会计原则,又是一种工作态度。在市场经济的发展中,市场的竞争与风险并存,并呈现出愈演愈烈的状态。会计行业在这样的客观经济条件下不确定指数也在增高,以投资为主体的会计信息使用者对于风险信息的揭示越发让会计行业开始注重稳健性原则的应用问题。那么在会计的核算过程中如何来对稳健性原则进行应用呢?本文就此做一探讨。
The principle of soundness is both an accounting principle and a work attitude. In the development of the market economy, the market’s competition and risks coexist, and it appears to be intensifying. The accounting industry has increased the uncertainty index under such objective economic conditions. The disclosure of risk information by users of accounting-based accounting information increasingly exposes the accounting profession to the application of the principle of conservatism. Then how to apply the principle of robustness in the accounting process of accounting? This article discusses this.