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对于企业会计核算来说,稳健性原则是一项非常重要的原则。国家通过颁布《企业会计准则》的相关规定来确保这一原则的实现。对稳健性原则的不断推广和应用,不仅能够起到保护投资者与债权人利益的作用,而且还有利于企业抵抗风险并做出正确的经营决策。然而在实际工作中,由于稳健性原则还存在着主观性和倾向性等弱点,所以应该结合具体实际有选择地适度使用。
For business accounting, the principle of prudence is a very important principle. The state ensures the realization of this principle by promulgating the relevant provisions of the Accounting Standards for Business Enterprises. The continuous promotion and application of the principle of prudence can not only play the role of protecting the interests of investors and creditors, but also help enterprises to resist risks and make correct business decisions. However, in practical work, due to the subjectivity and tendencies such as the principle of conservatism, we should use it moderately and selectively according to the actual conditions.