完美的缺陷——试论谨慎性原则在会计中的运用

Perfection and Imperfection——A Tentative Study on the Application of Prudence Principle in Accounting

谨慎性原则在会计中得到了普遍近乎完美的运用,但也存在一些理论和现实的缺陷。通过对谨慎性原则"完美"与缺陷的剖析,提出应理性看待谨慎性原则缺失的看法。

Prudence Principle is almost perfectly used in accounting, but some theoretical and practical disadvantages still exist. The author makes an analysis on the＂ perfection＂ and the imperfection of the principle, and suggests that we should use the principle rationally.