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会计原则是当前会计理论研究的一项新课题。本文拟就会计原则体系中的一项极其重要的内容——“稳健”性原则进行初步探讨。
Accounting principle is a new topic in current accounting theory research. This article intends to conduct a preliminary discussion on an extremely important content of the accounting principle system, the principle of “robustness”.