| 浅谈会计谨慎性原则的运用 |
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| 引用本文： | 毛怡娟.浅谈会计谨慎性原则的运用[J].咸宁学院学报,2002,22(6):111-112. |
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| 作者姓名： | 毛怡娟 |
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| 作者单位： | 咸宁师范高等专科学校数学系,湖北,咸宁,437005 |
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| 摘 要： | 社会主义市场经济决定企业成为风险的直接承担，章从谨慎性原则的角度出发，在会计处理上必须估计可能发生的风险和损失，以保护投资人的利益，同时进一步加强企业的抗风险能力。
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| 关 键 词： | 谨慎性原则 抗风险 利润操纵 |
| 文章编号： | 1006-5342(2002)06-0111-02 |
| 修稿时间： | 2002年9月12日 |
On Applying the Principle of Circumspection in Accounting |
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| MAO Yi-juan.On Applying the Principle of Circumspection in Accounting[J].Journal of Xianning College,2002,22(6):111-112. |
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| Authors: | MAO Yi-juan |
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| Abstract: | Socialist market economy determines that interprets will undertake risk directly,So from the angle of the principle of circumspection,this paper argues that possible risk and loss must be estimated in accounting to safeguard investors' interests,and at the same time,further improvement must be made on enterprises' ability to resist vest. |
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| Keywords: | The principle of circumspection Resisting risk Profit controlling |
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