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谨慎性原则在金融企业会计实务中的应用
引用本文:章颖薇,彭炜萍.谨慎性原则在金融企业会计实务中的应用[J].集美大学学报(哲学社会科学版),2008,11(2):42-47.
作者姓名:章颖薇  彭炜萍
作者单位:集美大学工商管理学院,福建,厦门,361021
摘    要:谨慎性原则是一个众所周知的会计原则,它在金融企业实际应用中可以帮助企业规避风险,避免企业虚计资产和浮夸利润,然而,该原则的运用也存在着部分局限性和负面效应。从谨慎性原则的基础理论出发,探讨在金融企业会计实务中的应用,分析在应用中存在的问题以及产生的原因并提出建议。

关 键 词:谨慎性原则  金融企业  会计实务

Application of Prudence Principle in the Accounting Practice of Financial Enterprises
ZHANG Ying-wei,PENG Wei-ping.Application of Prudence Principle in the Accounting Practice of Financial Enterprises[J].Journal of Jimei University (Philosophy and Social Sciences),2008,11(2):42-47.
Authors:ZHANG Ying-wei  PENG Wei-ping
Institution:ZHANG Ying - wei, PENG Wei - ping (School of Business Administration, Jimei University, Xiamen 361021, China)
Abstract:Prudence is a well-known accounting principle.In financial enterprises' practices,it can help enterprises avoid risks,and avoid overstating assets and profits.However,the application of prudence principle has its own limitations and adverse effects as well.The paper,built on the basic theory of prudence principle,discusses the application of prudence principle in financial enterprises,analyses problems and their causes existing in the application,and finally provides some suggestions.
Keywords:prudence principle  financial enterprise  accounting practice
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