烟草企业应慎用会计稳健原则  

Tobacco Enterprises Should Use the Accounting Conservatism Principle Carefully

作　　者：柯行流[1] 

机构地区：[1]安徽省烟草公司财务处,安徽合肥230022

出　　处：《安徽广播电视大学学报》2005年第1期47-49,共3页Journal of Anhui Radio & TV University

摘　　要：作为会计核算的一般原则,稳健性原则为企业应对不确定因素,降低风险提供了有利工具,但在烟草企业中则表现出一定的局限性。文章首先阐述了稳健性原则及其应用的合理性;其次,结合烟草企业经营和会计核算实际,分析了稳健性原则的局限性,提出了慎用此原则的建议。As a general principle of accountant check, conservatism principle provides a favorable tool for enterprises which can deal with uncertain factors and reduce risks. But this demonstrates certain limitation in tobacco enterprises. The article explains the conservatism principle and its rationality at firs; Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of this principle.

关 键 词：烟草企业 会计核算 稳健性原则 专卖体制保护 

分 类 号：F407.8[经济管理—产业经济] F275