充分利用稳健性会计原则 降低金融企业财务风险  

To Reduce Financial Risk in Ba king Institutions with the Principles of Sound Accounting

作　　者：张锴[1] 

机构地区：[1]合肥学院经济系,安徽合肥230022

出　　处：《安徽工业大学学报（社会科学版）》2002年第5期69-70,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：会计所处的环境以及依据环境所做的会计假定具有不确定性是应用稳健性原则的前提,会计处理方法不高估资产、不虚增利润是应用稳健性原则的实质。作为高风险行业的金融业,应充分有效地利用稳健性原则,以加速折旧法计提高科技固定资产的折旧,并对各类资产建立坏账备抵制度,计提减值准备金。The indetermination of accountants environment and the accounting assupmtion based on the environment is the presupposition of using sound principles. The essence of it is the accountants non-high-evalution of capital and non-added-value profit. As a high-risk banking institution, we should make use of sound principles effectively.

关 键 词：稳健性原则 不良资产 收入确认 

分 类 号：F830.4[经济管理—金融学]