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jin shen xing yuan ze zai hui ji shi wu zhong de ying yong
Author(s): 
Pages: 127-127,129
Year: Issue:  6
Journal: Accounting Learning

Keyword:  谨慎性原则会计实务主观臆断性;
Abstract: 谨慎性原则作为企业会计活动必须坚持的一项基本原则,对企业发展有重要影响,但谨慎性原则本身带有一定的倾向性和主观性,这使得该原则在运用过程中,有可能出现任意调节费用或操控利润的情况。基于此,本文就谨慎性原则在会计实务中的应用展开探讨,以期对相关会计人员有所借鉴和参考。
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