谨慎性原则在企业会计核算中的应用  

The Application of Prudence Principle in Enterprise Accounting

作　　者：杨凡 YANG Fan(Chengdu University of Information Technology,Chengdu 610103,China)

机构地区：[1]成都信息工程大学,成都610103

出　　处：《中小企业管理与科技》2021年第26期110-112,共3页Management & Technology of SME

摘　　要：随着市场环境的变化,企业面临的竞争越来越激烈,充分利用好谨慎性原则对于企业的未来发展意义重大。论文通过具体分析企业会计核算时应用谨慎性原则的情况和对应情况会出现的问题,提出了一些解决方案,让企业会计核算时把握谨慎的平衡点,灵活应用,趋利避害,充分发挥谨慎性原则的优点,提供有效的经营风险信息,保护利益相关者的权利,提高企业在市场上的竞争力。With the change of market environment,enterprises are faced with more and more fierce competition.It is of great significance to principle of prudence for the future development of enterprises.Through the specific analysis of the application of prudence principle in enterprise accounting and the problems that will appear in the corresponding situation,the paper puts forward some solutions,so that enterprises can grasp the balance point of prudence in accounting,apply flexibly,and strive for advantages and avoid disadvantages,give full play to the advantages of prudence principle,provide effective operational risk information,protect the rights of stakeholders,improve the competitiveness of enterprises in the market.

关 键 词：谨慎性原则 会计核算 应用 

分 类 号：F275[经济管理—企业管理]