摘要
本文首先介绍了谨慎性原则的内涵及其特征,然后阐述旧会计制度下谨慎性原则的内容及存在问题,最后论述新企业会计制度下谨慎原则的内容及新旧制度下相关业务实施稳健原则的区别。
This paper introduced first the intension and charecterastic of steady principle, and then put fornrard the contents and
problems under the old accounting system, at last, presented the differences between relentive business steady principles under theold
come new euterprise accounting systems.
出处
《辽宁省交通高等专科学校学报》
2004年第2期56-57,共2页
Journal of Liaoning Provincial College of Communications
关键词
谨慎性原则
企业会计制度
会计要素
公允价值
steady priaciple
Enterprise accounting system
acconting elements
public agreent value
