浅谈谨慎性原则在会计工作中的应用

Talk about Application of the Wariness Principle in Accounting Work

采用谨慎性原则可以减少企业经营的风险。从会计结构的角度论述了我国新会计制度采用谨慎性原则的必要性,我国会计结构中包含谨慎性原则,以及谨慎性原则在我国现代会计工作中的运用。

Adopting the wariness principle can reduce enterprises＇ management risk. This paper discusses about the application of the wariness principle in modem accounting work the necessity of adopting wariness accounting principle in the new accounting system from the angle of accounting structure.