摘要
在市场经济条件下 ,由于竞争和风险的加剧 ,会计所处的经济环境的不确定性程度越来越高 ,从而谨慎性原则的应用成为必然。在我国新颁布的企业会计制度和具体会计准则中 ,谨慎性原则得到了进一步的体现 ,但谨慎性原则本身存在的局限性使得其如何运用成为一个需要探讨的问题。
Under the market economy term,because of the more and more competition and rising risk.Thereby,the application of careful principle become necessary.The prudent principle got further displayed in the Accounting system of enterprises and concrete accounting principle which are newly promulgated by our nation. But the limitation of careful principle rightly become a problem needed studying.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第9期48-50,75,共4页
Journal of Central University of Finance & Economics
