关于稳健性原则的探讨

A discussion on steady principle

阐述了稳健性原则存在的理论基础及其在会计实践中的应用 ,探讨了稳健性原则在应用中存在的缺陷 ,并提出了在运用稳健性原则时避免与其它原则相冲突 ,减少“不稳健”因素 。

WT5”BZ]This paper states the existent theoretical basis of the steady principle and its application to the account practice.It also probes the existent shortcomings in the application of the steady principle.Finally,it puts forward the views that we should avoid a conflict with other principles while using the steady principle,lessen“unsteady”factors,prevent over steadiness and steady shortage. [WT5”HZ]