| 论重要性原则在会计核算中的运用 |
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| 引用本文： | 刘本阳,唐道峰.论重要性原则在会计核算中的运用[J].企业科技与发展,2009(2):127-129. |
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| 作者姓名： | 刘本阳 唐道峰 |
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| 作者单位： | 河南省豫东水利工程管理局,河南开封475002 |
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| 摘 要： | 重要性原则是会计核算必须遵循的一条基本原则,在会计核算的很多方面都体现着重要性原则的精神。重要性原则在会计核算中的具体运用主要表现在会计账户的设置、会计处理方法的选择和会计信息的披露等3个方面。
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| 关 键 词： | 重要性原则 会计核算 |
On the Applications of the Materiality Principle in Financial Accounting |
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| Authors: | LIU Ben-yang TANG Dao-feng |
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| Institution: | (Henan Yudong Water Conservancy Engineering Administration Bureau, Kaifeng Henan 475002) |
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| Abstract: | The principle of materiality, as a basic rule in account, has been embodied into several aspect of accounting. The applications of the principle of materiality in financial accounting mainly shows in the setup of accountant, the choice of accounting process and the disclosure of accounting information. |
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| Keywords: | the principle of materiality financial accounting |
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