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An Analysis on the Effect of the Principles of Accounting Conservatism on Accounting Information Decision-making in Grass-root Central Banks
Pages: 94-96
Year: Issue:  10
Journal: Xi'an Finance

Keyword:  中央银行 会计稳健性 信息决策;
Abstract: 本文阐述了会计稳健性对基层央行会计决策优化的现实意义,分析了会计稳健性原则在基层央行的应用途径,并提出适度把握稳健性原则的"度"、合理确定会计信息的使用顺序、强化审计监督和内部约束机制、加强制度及会计职业人员队伍建设等建议。
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