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我国实行的新会计制度中,有一个重大改革,就是遵循了西方会计中的稳健性原则。稳健性原则,也称为谨慎性原则,它是指在会计核算中应当对企业可能发生的损失和费用作出合理的预计,具体来讲,就是确认一切可能发生的损失,但避免预计任何可能发生的收益。一、遵循稳健性原则的必要性我国会计制度中采用稳健性原则的必要性是:1.企业可以预计风险,承担风险。过去,我国实行高度集中的计划经济体制企业没有经营风险。因而稳健性原则在我国会计核算中的具体运用没有作过规
In our country’s new accounting system, there is a major reform that follows the principle of prudence in Western accounting. The principle of prudence, also known as the principle of prudence, refers to the reasonable estimation of losses and expenses that may occur in an enterprise in the accounting. Specifically, it is to confirm all possible losses but avoid any possible occurrence Income. First, the need to comply with the principle of prudence The need to adopt the principle of prudence in our accounting system is: 1. Businesses can anticipate risks and take risks. In the past, enterprises that implemented a highly centralized planned economy in our country did not have operational risks. Therefore, the principle of soundness in the accounting application in our country did not make any specific rules