浅析稳健性原则在企业会计中的应用  

Application to Principle of Solidity in Accountant of Enterprise

作　　者：李宏琴[1] 

机构地区：[1]漯河职业技术学院,河南漯河462002

出　　处：《漯河职业技术学院学报》2005年第2期94-95,111,共3页Journal of Luohe Vocational Technical College

摘　　要：稳健性原则是指在存在不确定因素的情况下作出判断时,要保持必要的谨慎,既不高估资产或收益,也不低估负债和费用。只有合理应用稳健性原则才能对企业经营中存在的风险加以合理估计,在风险发生之前将之化解,并对防范风险起到预防作用,有利于企业作出正确的经营决策,有利于保护所有者的利益,有利于提高企业的市场竞争力。The principle of solidity refers to keeping the necessary cautious,not overating the property or profit, and not underrating the debets or cost,when you make a decision in the changeable situation. The following aspects are its main forms of expression: the plan of assessing value, the fixed price of property and the decision of cost.The author of this article mainly classify the follwing aspects: the fixed price of stock goods, the depreciation of the fixed property, the decision of the investment cost. To amortize the invisible property,use the principle of solidity, you can improve the ability of competition of the enterprise.

关 键 词：稳健性原则 加速折旧法 企业会计准则 

分 类 号：F275[经济管理—企业管理]