会计稳健性原则的应用及其负面影响  

The Application of Accounting Sound Principle and its Negative Effects

作　　者：李革[1] 

机构地区：[1]湖南商学院会计系,湖南长沙410205

出　　处：《安徽工业大学学报（社会科学版）》2002年第5期76-77,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：稳健性原则的应用由财务会计所依存的会计环境所决定,也是使用会计信息的利益关系人的要求,同时也被财务会计自身特点所制约。稳健性原则在现行财务会计中集中体现为对“八项准备”的计提。但稳健性原则在应用中会给会计信息带来负面影响,降低了会计信息的真实性和会计信息质量。因此,必须采取有力措施把握好这些负面影响,用好会计稳健性原则。The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself. In the course of application, sound principles bring about negative effects to accounting information and decrease the truth value and quality of accounting information. Hence, we should take effective measures to control the negative effects and make full use of it.

关 键 词：稳健性原则 八项计提 权责发生制 一贯性原则 

分 类 号：F230[经济管理—会计学]