论文部分内容阅读
对于在我国会计实务中,应否采用稳健原则,近些年会计界进行了广泛的讨论。最近,我国《企业会计准则》虽然作出了应收帐款可计提坏帐准备、存货发出时可选择使用后进先出法、固定资产折旧如符合有关规定可采用加速折旧法等规定,但笔者认为这些规定仍嫌不足,为使我国企业真正成为独立经营、自负盈亏、自我约束、自我发展的商品生产者和经营者,还要进一步解放思想,更加积极地在会计实务处理中推行稳健原则。具体意见是: 1、存货发出采用高价先出法。存货计价实行成本与市场孰低法,是国际上采用的一条谨慎处理原则,我国由
For the accounting practice in China, whether the principle of soundness should be adopted or not has been widely discussed in the accounting field in recent years. Recently, although China’s “Accounting Standards for Business Enterprises” has made provision for bad debts for accounts receivable, the option of using the last-in, first-out method when stocks are issued, and the depreciation of fixed assets, the accelerated depreciation method can be used if the relevant regulations are met, but the author We believe that these regulations are still insufficient, and in order to enable Chinese companies to truly become independent producers, self-financing, self-disciplined, and self-developing commodity producers and operators, we must further emancipate the mind and more actively implement the principle of soundness in accounting practice. The specific opinions are: 1. Inventories are issued using the high-price first-out method. The implementation of inventory costing and market deregulation is a prudent handling principle adopted internationally.