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在商品市场条件下,市场竞争十分激烈,经营风险也与日加大,会计管理在这样的经济环境和市场条件下越来越难以掌控,这就越发促使会计更加谨慎地对待处理各种多样的经济信息,会计谨慎性原则变得尤其重要。我国《企业会计制度》和其他会计准则中,谨慎性原则都进一步得到关注。但谨慎性原则也并非一招制敌的万能武器,其本身存在一定的局限性。所以,如何正确运用这一原则是一个非常值得探讨的问题。本文就对其在实际应用过程中的对策进行探讨。
Under the condition of commodity market, the market competition is fierce and the management risk also increases with the day. Accounting management is getting more and more difficult to control under such economic environment and market conditions. This more and more urges accounting to be more cautious in dealing with various kinds of economy Information, accounting principles of prudence become particularly important. China’s “corporate accounting system” and other accounting standards, the principle of prudence are further attention. However, the principle of prudence is not a universal weapon to counter the enemy. There are some limitations in itself. Therefore, how to apply this principle correctly is a very worthwhile question. This article discusses its countermeasures in the practical application process.