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经济活动中不确定性的存在决定了稳健性原则存在的客观必然性,而稳健性原则自身的局限性和矛盾性又使其与其他会计原则间的冲突不能从根本上避免,本文论述如何采取必要对策在一定程度上缓解其冲突。
The existence of uncertainty in economic activity determines the objective inevitability of the principle of prudence. However, the limitation and contradiction of the principle of prudence can not fundamentally avoid the conflict with other accounting principles. This article discusses how to take the necessary Countermeasures to some extent ease the conflict.