谨慎性原则浅析

Analysis on Principle of Cautiousness

文章简要分析了谨慎性原则在会计核算全过程即会计确认、计量、报告等方面应用的作用和意义 。

This paper briefly analyses the functions and significance of the priniple of cautiousness in application of the whole process of accounting, that is accounting confirmation, calculation, report and other aspects, and makes concrete introduction of its embodiment in some aspects.