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近几年来,随着我国经济的快速发展和经济全球化的不断推进,竞争激烈的外部市场给现代企业提出了更加严苛的要求。企业只有不断提高自身竞争力,控制内部各种不稳定因素,保证企业会计的正确安全才能永葆竞争力。企业会计谨慎性原则正是强调在面对经济活动中各种不确定因素时,以谨慎小心的态度将风险和损失降低到最小。本文主要介绍了谨慎性原则的基本概念和具体应用。
In recent years, with the rapid economic development in our country and the continuous promotion of economic globalization, the highly competitive external market has posed more stringent requirements for modern enterprises. Only by constantly improving their own competitiveness and controlling various internal instabilities, enterprises can always maintain their competitiveness by ensuring the correct and safe accounting of enterprises. The principle of cautious corporate accounting precisely emphasizes that with a careful and cautious attitude, risks and losses should be minimized in the face of various uncertainties in economic activities. This article introduces the basic concepts and specific application of the principle of prudence.