近读几篇有关会计稳健原则的文章,颇有启发。该原则人们多认为资本主义所独有和专用,其实并不尽然。我国早有用之,只是尚末形成理论体系而已。本文就此作些肤浅的探索,很不成熟,请批评指正。稳健原则早有用之许多文章对会计稳健原则的表述大致是:稳健原则是西方会计学家为迎合资本家掩盖其企业高额利润和取信于短期债仅人的需要,在估价方面的一种会计理论根据。该原则是针对会计事项中的不确定因素所作的谨慎反映,即在处理一些会计事项有几种方法可供选择时,多考虑一些风险因素,防止 Having read a few articles on the principles of accounting soundness is quite inspiring. The principle most people think capitalism is exclusive and exclusive, in fact, not always. Our country has long been useful, but it has not yet formed a theoretical system. This article to make some shallow exploration, it is immature, please criticism. Steady Principles Many articles that have long been useful to us have generally stated the principle of sound accounting: The principle of prudence is an accounting theory of valuation used by Western accountants to cater to capitalists to hide the high profits of their firms and win the trust of short-term debt alone according to. This principle is a cautious reflection of uncertainties in accounting matters. In other words, when handling several accounting matters, there are several ways to choose from and consider more of the risk factors to prevent