期刊文献+

浅析会计谨慎性原则运用局限性及改进思路

下载PDF
导出
摘要 随着现代社会经济的发展,企业竞争风险加剧,经济业务的不确定性程度随之加深,在国家新《企业会计制度》中,谨慎性原则得到了进一步的发展。但由于谨慎性原则在运用中的不确定因素使它成为一个探讨的话题。此文根据谨慎性原则的解释,从财务的角度来分析谨慎性原则的利弊,并对其合理运用提出了几点意见。
作者 赵雪梅
出处 《中国外资》 2014年第2期71-71,共1页 Foreign Investment in China
  • 相关文献

参考文献3

二级参考文献18

  • 1财政部会计司.会计准则讲解[M].大连:东北财经大学出版社,2007.
  • 2汪远根.会计谨慎性原则的经济学解释及其悖论[D].上海海运学院硕士学位论文.中国期刊网硕博士论文库[DB/OL].,2002.
  • 3Watts R. L.. Conservatism in Accounting Part I: Explanations and Implications [J]. Accounting Horizons, 2003,17, (3) :207-221.
  • 4Basu S.. The Conservatism Principle and the Asymmetric Timeliness of Earnings[J]. Journal of Accounting & Economics. 1997,24. (1) : 3-37.
  • 5Ahmed A. S. ,B. Billings,M. S. Harris,R. M. Morton. The Role of Accounting Conservatism in Mitigating Bondholder-shareholder Conflicts Over Dividend Policy and in Reducing Debt Costs[J]. The Accounting Review, 2002,77, (4) : 867-890.
  • 6Ball R. , Kothari S. P. Robin A.. The Effect of International Factors on Properties of Accounting Earnings[J]. Journal of Accounting & economics,2000, (29) : 1-51.
  • 7Jia Yinping. Essays on Accounting Conservatism[D]. PhD. Dissertation. Hong Kong Polytechnic University. UMI Proquest ,2004, (AAT 3119839).
  • 8Shackelford D. A. , T. Shevlin. Empirical Tax Research in Accounting[J]. Journal of Financial Economics,2001 , 31 : 321-387.
  • 9Beaver W. H. , S. G. Ryan. Biases and Lags in Book Value and Their Effects on the Ability of the Book- to - market Ration to Predict Book Return on Equity [J]. Journal of Accounting Research, 2000, 38, (1) :127-148.
  • 10Givoly D. , Hayn C.. The Changing Time-series Properties of Earnings,Cash Flows and Accruals:Has Financial Reporting Become More Conservatism [J]. Journal of Accounting & Economics, 2000, 29, (3):287-320.

共引文献26

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部