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随着经济形势的发展变化,会计环境发生相应的变化,财政部通过对《企业会计制度》和具体会计准则的修订,突出和强调了谨慎性会计原则的作用,为企业实行谨慎性会计处理提供了法规基础。本文就如何全面理解和正确运用谨慎性原则提出了一些相应的看法。
With the development and changes of the economic situation, the accounting environment changes correspondingly. Through the revision of the “Enterprise Accounting System” and the specific accounting standards, the MOF highlights and emphasizes the role of prudent accounting principles in providing cautious accounting treatment for enterprises The legal basis. This article put forward some corresponding views on how to fully understand and correctly apply the principle of prudence.