Summary In a market economy, because of the risk of increasing competition, the objective of accounting in which economic environment is becoming more uncertain, so the users of accounting information more attention to risks and uncertainties related to the information revealed to , the application of the principle of prudence inevitable. In China issued the "Accounting System" and other specific accounting standards, the principle of prudence has been further reflected. However, the principle of prudence inherent limitations of the use made of how to get the right to be a need to explore the issue. This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed. Keywords: prudence; accounting practices; limitations 以上这些就是你需要的 欧克!!
Abstract
In a market economy, because of the risk of increasing competition, the objective of accounting in which economic environment is becoming more uncertain, so the users of accounting information more attention to risks and uncertainties related to the information revealed, and thus, caution the application of the principle of inevitable. In China issued the "Accounting System" and other specific accounting standards, the principle of prudence has been further reflected. However, the principle of prudence inherent limitations of the use made of how to get the right to be a need to explore the issue. This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed.
Keywords: prudence; accounting practices; limitations
Content abstract(内容摘要)
Under the conditions of market economy, due to competition the growing risks.Accounting the objective economic environment of increasingly high degree of uncertainty
.So the accounting information user more attention and uncertainty of information related risks.Thus, the application of the principle of caution become inevitable.In China promulgated the enterprise accounting system and other specific accounting standards, prudence principle has been further.But the prudence principle itself exists limitation makes its properly using a need to discuss the problem.This paper studies the principle of caution in the accounting practice, and the application in the application process of the main existing problems and countermeasures are discussed.
关键词:The principle of caution;Accounting practice;limitations