| 稳健原则在我国会计中的应用及思考 |
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| 引用本文： | 余志虎,史锐. 稳健原则在我国会计中的应用及思考[J]. 安徽广播电视大学学报, 2001, 0(4): 24-28 |
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| 作者姓名： | 余志虎 史锐 |
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| 作者单位： | 1. 合肥工业大学,
2. 安徽广播电视大学, |
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| 摘 要： | 稳健原则是我国会计原则中反映信息质量的一条重要原则。本文论述了稳健原则在我国会计实务中的应用及其有待加强和改进的地方,提出要建立适应社会主义市场经济发展的具有中国特色的稳健原则,必须实施适度稳健。
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| 关 键 词： | 会计 不确定 稳健原则 适度 |
| 文章编号： | 1008-6021(2001)04-0024-05 |
| 修稿时间： | 2001-09-19 |
Thought on Conservatism and its Application in China''s Accounting Practices |
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| YU Zhi-hu,SHI Rui. Thought on Conservatism and its Application in China''s Accounting Practices[J]. Journal of Anhui Television University, 2001, 0(4): 24-28 |
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| Authors: | YU Zhi-hu SHI Rui |
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| Abstract: | Conservatism which reflects the qualitative characteristics of accounting informa -tion is one of the most important accounting principles.This article states particularly on how to put con servatism into our country's accounting practice and points out some aspects that need improvement,and then sums up the following viewpoints:we must emphasize on the ap-propriate measures in ap plying conservatism to fit the circumstances of our country. |
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| Keywords: | accounting incertitude conservatism appropriate |
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