| 浅谈谨慎性原则在会计核算中的运用 |
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| 引用本文： | 陈爱琴. 浅谈谨慎性原则在会计核算中的运用[J]. 科技情报开发与经济, 2007, 17(2): 134-135 |
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| 作者姓名： | 陈爱琴 |
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| 作者单位： | 山西省建筑构件公司,山西太原,030027 |
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| 摘 要： | 阐述了运用谨慎性原则的必要性及其在我国现代会计中的具体运用,指出在实际运用谨慎性原则的过程中应防止过度谨慎,论述了谨慎性原则的完善以及运用谨慎性原则应注意的几个问题。
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| 关 键 词： | 谨慎性原则 会计核算 现代会计 |
| 文章编号： | 1005-6033（2007）02-0134-02 |
| 收稿时间： | 2006-11-14 |
| 修稿时间： | 2006-11-14 |
The Application of the Principle of Caution in the Accounting Calculation |
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| CHEN Ai-qin. The Application of the Principle of Caution in the Accounting Calculation[J]. Sci-Tech Information Development & Economy, 2007, 17(2): 134-135 |
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| Authors: | CHEN Ai-qin |
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| Affiliation: | CHEN Ai-qin |
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| Abstract: | This paper expounds the necessity of the application of the principle of caution and the concrete application of the principle of caution in our country's modern accounting,points out that in the practical application of the principle of caution the over-caution should be prevented,and discusses on the perfection of the principle of caution and some problems needing attention in the application of the principle of caution. |
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| Keywords: | principle of caution accounting calculation modern accounting |
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