谨慎性原则在会计核算中的运用

The Application of The Policy of Discreetness In Accounting

在市场经济条件下,存在着许多不确定的因素,从而导致企业经营风险的不确定性,运用谨慎性原则,是解决此问题的有效途径之一.针对会计核算中的一些实际情况,进行了具体阐述.

There are quantities of incontestable factors in market economy,which lead to the incontestability of risks in business management.One of the most effective ways of solving the problems is to apply the policy of discreetness.This paper aims at the settlement of such problems by looking into some practical circumstances in accounting.