试论会计稳健性原则的运用张红霞“稳健性”原则通常表述为“充分预计损失，而不预计或少预计收益”。其内涵是不预计可能实现的收益，而充分估计可能的损失，以避免经营的风险和不确定性，造成企业的虚假盈利和潜在损失，从而保护企业业主的利益。这一原则，多年来一直是... On the application of the principle of accounting conservatism Zhang Hongxia “Robustness” principle is usually described as “fully predict the loss, but not expected or less expected earnings.” Its connotation is not expected to realize the proceeds, and fully estimate the possible losses in order to avoid business risks and uncertainties, resulting in false profits and potential losses of the enterprise, thus protecting the interests of business owners. This principle has been for many years ...