摘要
谨慎性是对会计信息质量的要求之一,2006年颁布的《企业会计准则》很多方面都强调和充分体现了谨慎性原则。文中介绍了谨慎性的含义,阐述了谨慎性在会计核算中的应用,指出了在我国应用中的问题,提出了相应的建议,最后展望了谨慎性原则的运用前景。
Circumspection is one of the requirements for accounting issued in 2006 emphasizes circumspection in many of its provisions. application in accounting, points out its shortcomings, offers some information quality. The Enterprise Accounting Standards This paper introduces the meaning of circumspection and its suggestions and discusses the prospect of its application.
出处
《西南农业大学学报（社会科学版）》
2008年第6期35-38,共4页
Journal of Southwest Agricultural University:Social Science Edition
关键词
谨慎性
会计准则
展望
circumspection
accounting standard
prospect.
