谈稳健性原则在《证券公司会计制度》中的应用

The Usage of Conservatism Principle in Securities Company's Accounting System

稳健性原则是会计修订性惯例的要求 ,是陈报会计信息时对可靠性和相关性的取舍条件 ,国内外对稳健性原则的应用一直存在不同的看法。根据我国目前的社会经济发展状况 ,1 999年颁布的《证券公司会计制度》中 ,对稳健性原则的应用范围有所加大 。

Conservatism principle is the basic demand of modified accounting regulation and also is the key condition of reliability and relevance on accounting information disclosure.There are different viewpoints on the usage of conservatism principle.According to the social economic development condition in our country it's usage has been enlarged in “Accounting system of securities company” published in 1999.This article is showing some personal ideas about it.