论稳健性原则在我国的运用

The Application of the Principle of Stability in China

本文通过对稳健原则在我国历次会计法规、制度修订中的体现；稳健原则在我国具体实务中的运用情况和运用稳健原则应注意的问题及对策这三个方面的分析，对稳健性原则在我国的具体运用情况做了初步探讨。

The paper makes a primary study on the concrete application of the principle of stability in China by discussing the necessity of enforcing the principle in current China,the materialization of the Principle in all previous emendations of fiscal laws and regulations,thd application of the Principle in concrete affairs in China,and both special attention and countermeasures in the application of thd Principle.