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会计核算的一般原则是指导会计从业人员的指导思想和工作成败的衡量标准。谨慎性原则是会计13项基本原则的重点,要求会计人员在工作中始终坚持谨慎态度。但由于其在实际操作中的主观臆断性,随着范围的扩大,逐渐演化成部分上市公司利润操作的工具。笔者从事中职会计教育多年,根据工作性质浅析谨慎性原则在会计实务中的具体应用和存在的问题。
The general principle of accounting is to guide accounting practitioners guiding ideology and success or failure of the measure. The principle of prudence is the focal point of the 13 basic principles of accounting, requiring accountants to always be cautious in their work. However, due to its subjective assumptions in actual operation, as the scope expands, it gradually evolves into a tool for the profit operation of some listed companies. The author engaged in vocational accounting education for many years, according to the nature of the work of cautious principles in the accounting practice of the specific application and problems.