| 高校教师课堂教学质量的模糊综合评价 |
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| 引用本文： | 王晓梅.高校教师课堂教学质量的模糊综合评价[J].华东经济管理,2001,15(2):140-141. |
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| 作者姓名： | 王晓梅 |
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| 作者单位： | 滁州师范专科学校, |
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| 摘 要： | 由于会计中的不确定因素，适度应用稳健原则可以减少企业风险，但是它与许多其他会计原则相背离，操作时的主现随意性是其致命弱点。趋利避害，合理使用是理想化追求，难以真正实现，因为产权制度决定了企业在稳健原则应用上存在倾向性。
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| 关 键 词： | 稳健原则 不确定性 产权制度 |
| 文章编号： | 1007-5097(2001)02-0140-02 |
| 收稿时间： | 2001/1/10 0:00:00 |
| 修稿时间： | 2001年1月10日 |
Considerations on the appropriate application of conservation principle |
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| WANG Xiao-mei.Considerations on the appropriate application of conservation principle[J].East China Economic Management,2001,15(2):140-141. |
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| Authors: | WANG Xiao-mei |
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| Institution: | Chuzhou Teachers College Chuzhou 239012, China |
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| Abstract: | It can reduce enterprise risk to apply conservatism principle appropriately due to the uncertainty factors of accountancy. But conservatism principle is contrary to the other principles. Its fatal weakness is subjective. It would be ideal to make the mast of its advantages and get rid of its disadvantages and apply it rationally. Property - rights system shows that conservation principle has certain tendency when it is applied to enterprise. |
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| Keywords: | conservatism principle uncertainty property - rights |
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