| 对稳健性原则的探讨 |
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| 引用本文： | 李磊. 对稳健性原则的探讨[J]. 常熟理工学院学报, 2002, 16(2): 109-112 |
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| 作者姓名： | 李磊 |
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| 作者单位： | 常熟高等专科学校财务处,江苏,常熟,215500 |
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| 摘 要： | 随着国企改革的深入发展，企业的生产经营处于市场竞争激烈的社会环境之中，不可避免存在经营风险，稳健性原则显得尤为重要。本文结合稳健性原则在我国的适用性及其局限性，探讨如何正确的运用稳健性原则，使其在今后的经济发展中发挥其应有的作用。
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| 关 键 词： | 稳健性原则 国有企业 改革 经营风险 会计准则 |
| 文章编号： | 1008-2794(2002)02-0109-04 |
| 修稿时间： | 2001-09-07 |
Research on the firm Principle |
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| LI Lei. Research on the firm Principle[J]. Journal of Changshu Institute of Technology, 2002, 16(2): 109-112 |
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| Authors: | LI Lei |
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| Abstract: | As the reform of national enterprises continue deeply,the production operation of the enterprise stand in the cutthroat competition social environment, and unavoidably undergo business risk, so it is necessary to discuss the firm principle. In this paper, according to the applicability and limitation of firm principle in China, the operation of firm principle and the effect in economic development is discussed. |
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| Keywords: | conservatism principle applicability limitation |
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