浅析谨慎性原则在会计工作中的运用

Application of Prudence Principle to the Accounting Work

本文以国际会计惯例为基础,从会计结构的角度,详细的论述我国新会计制度采用谨慎性会计原则的必要性 与可能性,以及谨慎性原则在我国现代会计中的运用;在采用谨慎性原则的同时,应防止过度谨慎的做法。

This text based on international accounting convention in terms of accounting structure deals with in detail the necessity and possibility of the prudent accounting principle accounting system of our country ,and the prudence application of our country's modern accounting. While adopting prudence principle,We should defend the excessively prudent method.