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由于会计事务的迅速发展,会计管理制度的完善变得尤为重要。发挥稳健性原则在会计管理事务中的意义就更加突出,在会计管理事务中充分发挥稳健性原则,不仅是对会计事务风险作出一定的防御,而且是对会计管理制度完善的又一个突破,使稳健性原则能够更好的服务于会计管理制度,为企业的发展做出更好地贡献,让市场经济体制下的会计管理制度能够运用稳定性原则在会计管理事务中的作用。在经济活动中,由于每个企业所面临的不确定性在不同时间,不同经营环境下有所不同,稳健性原则的应用时间、范围和程度也应有所不同,所以,我们可以再在信息的收集中充分说明稳健性原则的应用时间、范围和程度,揭示因与其他会计原则的冲突而对企业财务状况和经营成果的影响程度及其变化,这就需要我们进一步的探讨。
Due to the rapid development of accounting affairs, the improvement of accounting management system has become especially important. The significance of exerting the principle of prudence in accounting management affairs becomes more prominent. The principle of soundness in accounting administration affairs is fully exerted, which not only defenses the risk of accounting affairs but also makes another breakthrough in perfecting the accounting management system. The principle of prudence can better serve the accounting management system and make a better contribution to the development of enterprises so that the accounting management system under the market economy system can apply the principle of stability in accounting management. In economic activities, since the uncertainties faced by each enterprise vary at different times and in different business environments, the time, extent and degree of application of the principle of prudence should also be different. Therefore, Fully explain the application time, scope and degree of application of the principle of prudence, and reveal the degree of impact and changes on the financial status and operating results of enterprises due to conflicts with other accounting principles. This requires further discussion.