稳健原则及其现实运用 |
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引用本文: | 唐焱.稳健原则及其现实运用[J].安徽工业大学学报(社会科学版),2004,21(4):41-43. |
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作者姓名: | 唐焱 |
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作者单位: | 芜湖职业技术学院,安徽,芜湖,241000 |
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摘 要: | 稳健原则是会计核算及信息披露遵循的一条重要会计原则 ,其产生和广泛应用有着深刻的经济背景和哲学基础。稳健原则在我国会计准则和制度中得到了越来越广泛的应用
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关 键 词: | 稳健原则 不确定性 会计准则 |
文章编号: | 1671-9247(2004)04-0041-03 |
修稿时间: | 2004年4月6日 |
Conservative Principle and its Practical Usages |
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Authors: | TANG Yan |
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Abstract: | Conservative principle is an important principle which must be followed in the acounting calculation and announcing. The emergencing and widely application of the conservative principle have their profound economic background and philosophical foundation. |
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Keywords: | conservative principle unconfirmed character accounting standards |
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