谨慎性会计原则研究综述及展望  

Research on Summarizing and Review of Conservatism Accounting principle

作　　者：赵莹[1] 田跃新[1] 

机构地区：[1]北京航空航天大学经济管理学院,北京100083

出　　处：《财会通讯（学术版）》2007年第2期85-89,共5页Communication of Finance and Accounting

摘　　要：谨慎性会计原则对财务报告的数字产生了巨大的影响。对其进行研究不仅使财务报告使用者受益,还能为规范会计和资本市场提供决策参考。本文从谨慎性原则的定义、表征形式、理论解释和实证研究为出发点,总结国外在谨慎性原则方面的研究状况和发展动向,对国内潜在研究进行了评述。Conservatism accounting principle has great influence on the financial report.This research of conservatism accounting principle not only makes the financial report users benefit,but also provides reference to the accounting and capital montiors.But national scholars haven t paid more attention to the research especially experience research.This paper summarizes the research status and development trend,comments on the potential research chance from the definition,expressing form,theory explain and demonstr...

关 键 词：会计原则 谨慎性 文献综述 

分 类 号：F233[经济管理—会计学]