摘要
简述了谨慎性原则在我国会计核算中的具体运用情况,分析和揭示了其存在的局限性,并有针对性地提出了一些改进意见和措施。
This paper briefly expounds the concrete application of the caution principle in our country＇s accounting display; analyzes and reveals its limitations, and puts forward some corresponding suggestions and measures for improving.
出处
《科技情报开发与经济》
2005年第17期122-124,共3页
Sci-Tech Information Development & Economy
关键词
谨慎性原则
会计实务
企业会计
caution principle
accounting practice
enterprise accounting
