稳健性原则在新制度中的运用

稳健性原则是在一定经济环境下产生和发展起来的,其主要目的在于规避虚增利润导致利润分配侵蚀资本的风险,增强其盈利能力.现阶段,应以我国基本国情为基本标准,在企业会计实务中适度运用稳健性原则.遵循并适度运用会计的稳健性原则,不仅直接关系到会计信息的质量问题,而且对企业能否持续稳定地发展也具有重大影响.

The Applications of Conservatism Principle in New Accounting System

Conservatism principle is generated and developed in a certain economic environment,which aims to avoid the risk that profit distribution caused by inflated profit erodes capital,thereby increase its profitability.Nowadays,taking Chinese condition as basic standard,we moderately apply conservatism principle in enterprise accounting practice,which will not only concern to the quality of accounting information but also influence the sustained and stable development of enterprises.