稳健原则在我国会计中的应用及思考  

Thought on Conservatism and its Application in China's Accounting Practices

作　　者：余志虎[1] 史锐[2] 

机构地区：[1]合肥工业大学,安徽合肥230009 [2]安徽广播电视大学,安徽合肥230022

出　　处：《安徽广播电视大学学报》2001年第4期24-28,共5页Journal of Anhui Radio & TV University

摘　　要：稳健原则是我国会计原则中反映信息质量的一条重要原则。本文论述了稳健原则在我国会计实务中的应用及其有待加强和改进的地方,提出要建立适应社会主义市场经济发展的具有中国特色的稳健原则,必须实施适度稳健。Conservatism which reflects the qualitative characteristics of accounting informa -tion is one of the most important accounting principles.This article states particularly on how to put con servatism into our country's accounting practice and points out some aspects that need improvement,and then sums up the following viewpoints:we must emphasize on the ap-propriate measures in ap plying conservatism to fit the circumstances of our country.

关 键 词：会计原则 会计制度 稳健原则 内部约束机制 

分 类 号：F233[经济管理—会计学]