会计稳健性原则对基层央行会计信息决策的效用分析

An Analysis on the Effect of the Principles of Accounting Conservatism on Accounting Information Decision-making in Grass-root Central Banks

本文阐述了会计稳健性对基层央行会计决策优化的现实意义,分析了会计稳健性原则在基层央行的应用途径,并提出适度把握稳健性原则的"度"、合理确定会计信息的使用顺序、强化审计监督和内部约束机制、加强制度及会计职业人员队伍建设等建议。

The paper expatiates the meaning of accounting conservatism to accounting decision-making optimization in grass-root central banks, analyzes the application of principles of accounting conservatism, and puts forward several suggestions such as moderately applying the principles, reasonably arranging the order of application of accounting information, strengthening auditing supervision and internal restraint mechanism, enforcing system and staff construction and so on.