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谨慎性原则是新会计制度的重要内容,不仅对会计核算有着重要的指导作用,而且有利于防止企业产生虚增利润、虚报信息等不良现象,从而提高企业在市场中的竞争力。而财务管理问题直接影响着企业的发展问题,因此,在企业财务管理中对新会计制度的谨慎性原则进行合理的运用,是有利于促进整体的进步与发展。然而,在使用这一原则时,难免会碰到一些阻碍因素,而在运用过程中存在问题,为此,本文就主要从企业财务管理对谨慎性原则的运用进行相关方面论点的探讨和研究。
The principle of prudence is an important part of the new accounting system. It not only plays an important guiding role in accounting, but also helps prevent unfavorable phenomena such as inflated profits and false information in the enterprises, thereby enhancing the competitiveness of enterprises in the market. However, the financial management problems have a direct impact on the development of enterprises. Therefore, the rational application of the principle of prudence in the new accounting system in the financial management of enterprises is conducive to promoting the overall progress and development. However, when using this principle, it will inevitably encounter some obstacles, but there are problems in the use of the process. Therefore, this article mainly discusses and studies the relevant aspects of the application of the principle of cautiousness in the enterprise financial management.