摘要
在财政部新颁布的《企业会计制度》中一个显著的特点是谨慎性原则得到更多的体现。谨慎性原则的 运用,使会计能更多地核算经营风险,提高资产质量,减少财务风险,企业的财务状况得到更客观的体现。
In the latest law of 'Enterprise Account System' issued by Finance Department,there is an obviously different point that prudence principle is reflected more than before.The usage of prudence principle makes account to reckon the more operating risk,to rise asset quality,to decrease financial risk,to show the more objective of financial state of the enterprise.
出处
《芜湖职业技术学院学报》
2002年第1期46-49,共4页
Journal of Wuhu Institute of Technology
