| 稳健性原则在企业会计核算中的应用 |
| |
| 引用本文： | 刘芮珺.稳健性原则在企业会计核算中的应用[J].新乡师范高等专科学校学报,2004,18(3):70-72. |
| |
| 作者姓名： | 刘芮珺 |
| |
| 作者单位： | 新乡师范高等专科学校 审计处,新乡 河南 453000 |
| |
| 摘 要： | 合理应用稳健性原则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警作用。这既有利于企业做出正确的经营决策,也有利于保护所有者的利益,更有利于提高企业的市场竞争力。
|
| 关 键 词： | 稳健性原则 企业会计准则 |
| 文章编号： | 1008-7613(2004)03-0070-03 |
| 修稿时间： | 2004年3月15日 |
On the Rational Application of the Principle of Stability in an Enterprise |
| |
| LIU Rui-jun.On the Rational Application of the Principle of Stability in an Enterprise[J].Journal of Xinxiang Teachers College,2004,18(3):70-72. |
| |
| Authors: | LIU Rui-jun |
| |
| Abstract: | Applying rationally the principle of stability can help us to calculate rationally the risk existing in the management of an enterprise, to avoid it, and to play a forewarning role in taking precautions against it. So the application of the principle of stability is helpful to an enterprise's making correct decisions, to protecting the owner's interests and to raising the enterprise's ability to compete. |
| |
| Keywords: | principle of stability accounting system accounting norms application |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
