论会计谨慎性的理论分析和制度环境  

On theory analysis and regulation circumstance of accounting conservatism

作　　者：陈立军[1] 郑君娜[2] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]东北财经大学研究生院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2011年第3期28-33,共6页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：在中国的背景下有关谨慎性的会计管制是影响会计盈余谨慎性存在和变化的直接动因。无论谨慎性在中国制度环境变迁中强化或弱化,谨慎性在会计确认、计量和报告中的重要性和必要性依然存在。According to China＇s national background,the accounting rules on the conservatism are the direct factor which influences the existence and the change of the accounting earning.No matter whether the conservatism is strengthened or weakened during the transformation of China＇s system concerned,there must exist the importance and significance of the conservatism in the accounting recognition,accounting measurement and accounting report.

关 键 词：会计盈余 谨慎性 会计准则 

分 类 号：F230[经济管理—会计学]