| 试论稳健性原则及其现实运用 |
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| 引用本文： | 张志宏. 试论稳健性原则及其现实运用[J]. 中南财经政法大学学报, 2004, 0(5): 76-80 |
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| 作者姓名： | 张志宏 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 稳健性原则是企业会计核算和信息披露所遵循的一条重要会计原则.稳健性原则的产生和广泛应用有其深刻的经济背景和哲学基础,稳健性原则在我国会计准则和制度中得到了越来越广泛的应用.本文试图从理论与实际相结合的角度,来分析和探讨稳健性原则在我国的现实运用.
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| 关 键 词： | 稳健性原则 不确定性 配比原则 会计准则 |
| 文章编号： | 1003-5230(2004)05-0076-05 |
| 修稿时间： | 2004-06-25 |
On Conservatism Principle and Its Used |
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| ZHANG Zhi-hong. On Conservatism Principle and Its Used[J]. Journal of Zhongnan University of Finance and Economics, 2004, 0(5): 76-80 |
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| Authors: | ZHANG Zhi-hong |
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| Abstract: | Conservatism principle is an important accounting principle abided by accounting and disclosure. The beginning and application of conservatism principle has very profound economic background and philosophical base, conservatism principle has been applied extensively in our accounting standard and accounting institution. The article tries to analyze and probe the actual used of conservatism principle from the angle of integrating theory and practice. |
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| Keywords: | Conservatism Principle Uncertainty Matching Principle Accounting Standard |
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