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谨慎原则又称稳健原则,是指对某些经济业务或会计事项,存在不同的会计处理方法和程序供选择时,在不影响合理选择的前提下,以尽可能选用一种不虚增利润和夸大权益的做法.它是针对经济活动中的不确定因素,要求人们在会计处理上持小心的态度,必须充分估计到风险和损失,尽量少计或不计可能发生的收益,使会计信息的使用者提高警惕,以应付纷繁复杂的外部经济环境的变化,把风险损失缩小到或限制在极小的范围内.众所周知.商品经济的出现和发展必然伴随着市场的发育和发达,市场的存在必然存在着竞争.特别随着科学技术的日新月异,企业之间的竞争日趋激烈.面对如此变幻莫测的经济环境,企业的经营活动特别是未来的经济活动不可能不带有很大的不确定性.经营风险随时困扰着企业的经营活动,因而在企业会计核算中不
The principle of prudence, also called prudence principle, means that for certain economic business or accounting matters, when there are different accounting treatment methods and procedures to choose from, without prejudice to reasonable choices, we should try our best to use an unprofitable profit and Exaggeration of the rights and interests of the practice.It is for economic activities in the uncertainties, require people to be careful in the accounting treatment, we must fully assess the risks and losses, minimize or exclude the possible benefits, the use of accounting information They should be vigilant so as to cope with the complicated changes in the external economic environment and reduce or limit the loss of risk to a very small area. As we all know, the emergence and development of the commodity economy will inevitably accompany the development and development of the market and the inevitable existence of the market There is competition, especially with the ever-changing science and technology, the increasingly fierce competition among enterprises.In the face of such a volatile economic environment, the business activities of enterprises, especially in the future economic activity can not be without great uncertainty Sex. Business risk at any time plagued the business activities of enterprises, and therefore not in business accounting