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谨慎性原则是企业会计处理中必须遵循的重要原则之一,其应用既具有合理性,也具有较大的局限性。谨慎性原则的应用在一定程度上保护了投资者的利益,使得企业的财务处理更加科学、合理,但是其本来的一些特点又使得与其他会计原则相冲突。因此,企业会计实务处理中,应充分掌握谨慎性原则的应用程度,使其与其他会计原则相协作,为企业的经营决策提供更加可靠的会计信息,促进企业经营的快速发展。
The principle of prudence is one of the important principles that must be followed in the accounting treatment of enterprises. Its application has both rationality and great limitations. The application of prudence principle to a certain extent, protect the interests of investors, making the financial management of enterprises more scientific and reasonable, but its inherent characteristics make it in conflict with other accounting principles. Therefore, in the process of accounting practice, the application of the principle of cautiousness should be fully grasped so that it can cooperate with other accounting principles to provide more reliable accounting information for the operation and decision-making of enterprises and promote the rapid development of enterprise management.