论文部分内容阅读
谨慎性原则又称稳健性原则,或称保守主义。谨慎性原则是在市场风险增大,企业财务和会计环境变化日趋复杂的情况下提出来的,旨在保护企业利益,提高企业抗御风险的能力。众所周知,在市场经济条件下,面对复杂多变的市场环境,企业经济活动具有较大的不确定性和风险性,出现一些不可预计的因素变化,使得会计确认与计量中必然存在不确定性。例如,只要企业与其他单位有经济交往,就有可能发生坏帐;
The principle of prudence, also known as the principle of prudence, or conservatism. The principle of prudence is put forward under the circumstance of increasing market risk and changing corporate finance and accounting environment. The purpose of prudence is to protect the interests of enterprises and enhance their ability to resist risks. As we all know, in the market economy conditions, the face of complex and volatile market environment, business activities with greater uncertainty and risk, there are some unpredictable changes in factors that make accounting confirmation and measurement of inevitable uncertainty . For example, as long as an enterprise has economic contacts with other units, it is probable that bad debts will occur;