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试论谨慎原则在股份制企业的运用陈德荣，葛希群稳健原则（ｐｒｉｎｃｉｐｌｅｏｆｃｏｎｓｅｒｖａｔｉｓｍ，ｃｏｎｓｅｒｖａｔｉｓｍ也译谨慎性）是世界上大多数国家公认的重要会计原则之一。在我国，随着经济的改革开放，会计体系的逐步改革，这一原则正在被越来越多...
On the Application of Prudence Principle in Joint-stock Enterprises Chen Derong and Ge Xiqun principleofconservatism (conservatism) is one of the most important accounting principles recognized by most countries in the world. In our country, with the economic reform and opening up, the gradual reform of the accounting system, this principle is being more and more ...