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会计稳健性是会计核算中运用的一项重要原则,是财务报告的重要特征和管理要求。本文以我国2006年新企业会计准则改革为背景,论述了会计稳健性的影响因素和经济后果。全文主要分三个方面,第一是会计稳健性产生的原因,第二是会计稳健性的影响因素,第三是会计稳健性的经济后果。文章最后指出了会计稳健性未来研究的方向。
Accounting conservatism is an important principle used in accounting. It is an important feature of financial reports and management requirements. Based on the reform of China’s new corporate accounting standards in 2006, this paper discusses the influencing factors and economic consequences of accounting conservatism. The full text is mainly divided into three aspects, the first is the reasons for accounting conservatism, the second is the impact of accounting conservatism, and the third is the economic consequences of accounting conservatism. Finally, the paper points out the future direction of accounting conservatism.