稳健性原则在资产核算中的运用及局限

• 作 者: 蒲萍 肖永莉
• 机 构: 湖北生态工程职业技术学院,
• 出 处: 会计师
• 发表日期: 2013年23期
• 关键词: 稳健性原则 运用 会计信息质量

稳健性原则是会计信息质量要求中一项非常重要的原则。在受托责任观下,稳健性原则也是会计信息质量可靠性所要求的。当今社会,越来越丰富越来越复杂的经济业务事项不断涌现,为了规避潜在的经营风险,企业需要遵循稳健性原则进行核算,为此,本文就稳健性原则在资产核算中的具体运用及局限性进行粗浅的探讨。

The principle of prudence is a very important principle in accounting information quality requirements. Under the concept of fiduciary responsibility, the principle of prudence is also required by the reliability of accounting information. In today’s society, more and more complex and increasingly complex economic and business issues continue to emerge. In order to avoid potential business risks, enterprises need to follow the principle of soundness accounting. To this end, this article concrete application of the principle of robustness in asset accounting and Limitations of shallow discussion.