| The Application of Accounting Conservatism Principle in China |
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| 引用本文： | Juxiang Tao Mingyu Zhang. The Application of Accounting Conservatism Principle in China[J]. 美中经济评论(英文版), 2005, 4(2): 23-26 |
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| 作者姓名： | Juxiang Tao Mingyu Zhang |
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| 作者单位： | [1]associate prof. of Zhongnan University of Economics and Law, Wuhan, Hubei, China, Postcode： 430060 [2]associate prof. of School of Accounting, Zhongnan University of Economics and Law. Wuhan, Hubei.China, 430060 |
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| 摘 要： | The accounting conservatism principle is a key principle observed in the enterprises＇ accounting and publishing information. The conservatism principle has been widely used in the accounting principles and the accounting systems. This paper aims at analyzing and discussing the practical application of the conservatism principle in China by combining the theory with practice.
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The Application of Accounting Conservatism Principle in China |
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| Abstract: | |
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| Keywords: | accounting conservatism principle application |
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