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论稳健性原则在我国的运用
引用本文:于江.论稳健性原则在我国的运用[J].吉林师范大学学报,2002(2):94-96.
作者姓名:于江
作者单位:山东师范大学第二附属中学
摘    要:本文通过对稳健原则在我国历次会计法规、制度修订中的体现;稳健原则在我国具体实务中的运用情况和运用稳健原则应注意的问题及对策这三个方面的分析,对稳健性原则在我国的具体运用情况做了初步探讨。

关 键 词:稳健性原则  经济活动  财会
文章编号:1007-5674(2002)02-0094-03
修稿时间:2001年10月22

The Application of the Principle of Stability in China
Yu Jiang.The Application of the Principle of Stability in China[J].Jilin Normal University JOurnal:Humanities & Social Science Edition,2002(2):94-96.
Authors:Yu Jiang
Abstract:The paper makes a primary study on the concrete application of the principle of stability in China by discussing the necessity of enforcing the principle in current China,the materialization of the Principle in all previous emendations of fiscal laws and regulations,thd application of the Principle in concrete affairs in China,and both special attention and countermeasures in the application of thd Principle.
Keywords:principle of stability  economic activity  finance and Accounting
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