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在市场经济条件下,随着商品经济的发展和科学技术的进步,企业间的竞争日趋激烈,受市场竞争和价值规律的支配,企业经营活动特别是未来经营活动具有很大的不确定性。会计本身面对多变环境和不确定因素所作出的会计假设和规定的运行原则是谨慎性原则产生的直接原因和条件。谨慎性
Under the condition of market economy, with the development of commodity economy and the progress of science and technology, the competition among enterprises is becoming fiercer and fiercer. Due to the domination of market competition and the law of value, there are great uncertainties in the business activities of enterprises, especially the future business activities. Accounting principles and rules of accountancy in the face of changing environment and uncertainties are the direct reasons and conditions for the principle of prudence. Be cautious