| 浅议谨慎性在企业会计准则中的运用 |
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| 引用本文： | 徐莹,陈昌明. 浅议谨慎性在企业会计准则中的运用[J]. 西南农业大学学报(社会科学版), 2008, 6(6) |
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| 作者姓名： | 徐莹 陈昌明 |
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| 作者单位： | 西南大学,经济管理学院,重庆,400716 |
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| 摘 要： | 谨慎性是对会计信息质量的要求之一,2006年颁布的《企业会计准则》很多方面都强调和充分体现了谨慎性原则。文中介绍了谨慎性的含义,阐述了谨慎性在会计核算中的应用,指出了在我国应用中的问题,提出了相应的建议,最后展望了谨慎性原则的运用前景。
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| 关 键 词： | 谨慎性 会计准则 展望 |
A Discussion of Application of Circumspection in Accounting |
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| XU Ying,CHEN Chang-ming. A Discussion of Application of Circumspection in Accounting[J]. Journal of Southwest Agricultural University:Social Science Edition, 2008, 6(6) |
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| Authors: | XU Ying CHEN Chang-ming |
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| Abstract: | Circumspection is one of the requirements for accounting information quality.The Enterprise Accounting Standards issued in 2006 emphasizes circumspection in many of its provisions.This paper introduces the meaning of circumspection and its application in accounting,points out its shortcomings,offers some suggestions and discusses the prospect of its application. |
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| Keywords: | circumspection accounting standard prospect. |
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