会计理论与实务对稳健原则的具体表征

Embodiments of the prudence principle in accounting theory and practice

稳健原则是财务会计理论与实务必须遵循的重要原则之一。稳健性原则的要求贯穿于会计核算的全过程,即在确认标准、计量和记录方法、报告的内容等方面均应体现稳健的要求。不论是传统的会计理论与实务,还是陆续出台的新的会计准则,无时无处不体现着稳健的原则。

The prudence principle is one of the important principles that must be followed in financial accounting theory and practice. The prudence principle is carried out in the whole course that the accountant checks and calculates,such as confirming standard, measuring and recording methods, and financial report contents. Not only the traditional accounting theory and practice but also the new—issued accounting standards for business enterprises embodythe prudence principle.