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谨慎性原则是企业会计核算中运用的一项重要原则,谨慎性原则体现于会计核算的全过程,包括会计确认、计量、报告等各个方面。从谨慎性原则的运用来看,扩大谨慎性原则的使用范围,有利于进一步挤去资产和利润中的水分,能为会计信息使用者提供更加准确、可靠的会计信息。有利于企业作出准确的经营决策,有利于保护债权人和小股东的利益,有利于提高企业在市场上的竞争力。
The principle of prudence is an important principle used in the accounting of enterprises. The principle of prudence is embodied in the whole process of accounting, including accounting confirmation, measurement and reporting. From the use of the principle of prudence, expanding the use of the principle of prudence helps to further squeeze the water from assets and profits and provide accounting information users with more accurate and reliable accounting information. This will help enterprises to make accurate business decisions, protect the interests of creditors and minority shareholders, and help enhance the competitiveness of enterprises in the market.