筹资与避税──谨慎性原则的新功能张明，王翠华人们在探讨谨慎性原则的时候，大多认为该原则具有减少企业风险、增强企业后劲、保证企业稳步发展的作用。其实，稍作分析就会发现：谨慎性原则除上述作用外，对企业而言，还具有筹资和避税的功能。因为，谨慎性原则的核心是... Financing and Tax Avoidance: A New Function of the Principle of Prudence ZHANG Ming, WANG Cuihua When people are discussing the principle of prudence, most people think that this principle has the function of reducing the enterprise risk, enhancing the enterprise stamina and ensuring the steady development of the enterprise. In fact, a little analysis will find that: In addition to the above-mentioned principle, the principle of prudence also has the function of financing and tax avoidance for enterprises. Because, at the core of the principle of prudence is ...