| 对会计核算中稳健原则的几点思考 |
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| 引用本文： | 黄球安. 对会计核算中稳健原则的几点思考[J]. 云梦学刊, 2000, 0(5): 27-29 |
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| 作者姓名： | 黄球安 |
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| 作者单位： | 广东工业大学经济管理学院!邮政编码:510500 |
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| 摘 要： | 分析稳健原则的积极意义及负面影响,指出实际运用中存在的问题并提出相应的改进措施
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| 关 键 词： | 稳健原则 积极意义 负面影响 问题 措施 |
SEVERAL VIEWPOINTS ON PRINCIPLE OF CONSERVATISM IN ACCOUNTING |
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| Huang Qiu ''''an. SEVERAL VIEWPOINTS ON PRINCIPLE OF CONSERVATISM IN ACCOUNTING[J]. Journal of Yunmeng, 2000, 0(5): 27-29 |
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| Authors: | Huang Qiu ''''an |
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| Affiliation: | Huang Qiu 'an |
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| Abstract: | This paper analyzes the positive and negative effect of principle of conservatism and points out the problems in application these years and provides some methods of improvement. |
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| Keywords: | Principle of conservatism Positive effect negative effect problems methods |
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