论会计谨慎性原则的实际运用

Following the Principle of Prudence in Accounting

本文从会计结构、谨慎性原则的本质的角度论述了我国新会计制度采用谨慎性会计原则的必要性 ,分析了谨慎性原则在我国现代会计工作中的具体运用及存在的局限性 ,提出了避免局限性的一些措施 ,指出在采用谨慎性原则的同时 。

Based on an analysis of the essence of the principle of prudence in accounting, this paper discusses the necessity of adopting the principle in the new system of accounting in our country. It also discusses the current practice of the principle in accounting and its limitation. The author has put forward some measures and suggestions to avoid the limitation and to prevent over-prudence.