稳健性原则在会计中运用的研究

Steady principle in accountant utilization research

本文针对稳健性原则在会计实务中的实际运用情况，从固定资产折旧方法的选择、计提资产减值准备、债务重组损益的确认、收入的确认和计量等几个方面进行了具体的分析和研究。论文对稳健性原则在实际运用中应注意的问题及解决方法提出了自己的看法。

This article in view of the steady principle in accountant in the practice actual utilization situation, from the fixed asset depreciation method choice, the idea raised the property depreciation preparation, the debt reorganization profit and loss confirmation,the income confirmation and the measurement and so on several aspects has carried on the concrete analysis and the research. The paper the question and the solution which should pay attention in the actual utilization proposed own view to the steady principle.