浅论谨慎性原则在会计实务中的运用

Discussion on the Application of the Precaution Principle in the Accounting Affairs

谨慎性原则贯穿于会计实务的各个方面,不管从资产定义的角度,还是从收益确认的角度以及从财务分析的角度看,它都起着非常重要的指导作用。这就要求会计专业人员要认真理解并贯彻执行谨慎性原则,使会计信息真实有效。

The precaution principle goes through each aspect of the accounting affairs, no matter from the angle of the assets definition or the earnings affirmation or the financial analysis, it plays a very important guiding role. So, the professional accountants must understand and implement the precaution principle conscientiously, and make the accounting information true and effective.