论稳健性会计原则及其在我国的运用

为了适应社会主义市场经济条件下企业自主经营、自负盈亏的要求 ,提高企业应付风险的能力和增强企业活力及有利于促进对外经济联系的发展 ,我国新颁布的《企业会计准则》借鉴国际惯例 ,规定企业的会计核算应当遵循谨慎性原则的要求 ,合理核算可能发生的损失和费用。

On the Solid Accounting Principles and Its Application in China

In order to suit to the requirements that the business makes its own managerial decision and bears its own responsibilities for profits and losses under the socialist market economy,in order to enhance the business′s risk-coping abilities and the business′s vigor,and in order to promote the development of economic ties with foreign countries,China′s newly-issued "Enterprise Accountion Norms"stipulates that the enterprise accounting should follow the prudence principle in the calculation of possible loss and expense.