| 浅议稳健性原则在企业会计核算中的运用 |
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| 引用本文： | 熊裕春.浅议稳健性原则在企业会计核算中的运用[J].鄂州大学学报,2006,13(4):21-23. |
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| 作者姓名： | 熊裕春 |
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| 作者单位： | 鄂州大学,贸易系,湖北,鄂州,436000 |
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| 摘 要： | 稳健性原则又称谨慎性原则，是企业会计核算中的一项重要原则，它在企业会计核算中的广泛运用，对防止企业虚夸资产、扩大利润、保护投资者和债权人的利益有着重要作用。但因其存在明显的倾向性、主观性的弱点，在运用该原则时应注意适度。
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| 关 键 词： | 稳健性原则 具体运用 会计核算 |
| 文章编号： | 1008-9004（2006）04-0021-03 |
| 收稿时间： | 04 10 2006 12:00AM |
| 修稿时间： | 2006-04-102006-06-16 |
Brief discussion on the use of the principle of steadiness in accounting |
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| XIONG Yu-chun.Brief discussion on the use of the principle of steadiness in accounting[J].Journal of Ezhou University,2006,13(4):21-23. |
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| Authors: | XIONG Yu-chun |
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| Institution: | School of Trade, Ezhou University, Ezhou, Hubei 436000, China |
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| Abstract: | The principle of steadiness,is also called the principle of prudence is an important principle when enterprise's accountant calculates its account.Its wide use in enterprise accounting plays an important role in keeping enterprise from exaggerating its property and expanding its profit.In the meantime,it takes an important part in protecting the interests of investors and creditors.But we should pay more attention to using the principle properly because it has weakness of obvious tendentiousness and subjectivity. |
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| Keywords: | the principle of steadiness specific use accounting calculation |
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