文档介绍：摘要
随着我国市场经济的发展,上市公司的经营风险不断加大,经济关系日益复杂,稳健性原则在我国上市公司中的作用显得越来越重要,尤其是在新会计准则颁布后,对稳健性原则又提出了新的要求。
本文主要对稳健性原则在上市公司的适用性及其实际应用进行了研究,首先用对比方式引出了稳健性原则的定义,概述了其起源及历史过程。其次,通过对稳健性原则的认识,我们要协调好与其他会计原则的冲突,要注意不同因素对稳健性原则的制约;又系统的分析稳健性原则在上市公司资产核算、会计管理及具体实务中的应用,阐述了稳健性原则在上市公司中的重要性。最后得出结论,稳健性原则必然适用我国上市公司。
关键词:稳健性原则上市公司适用性实际应用重要性
Abstract
With the development of market economy in China, the panies' risk is increased ceaselessly, economic relations e plex, the conservatism principle in China's pany plays more and more important role, especially in the new accounting standards promulgated, on the conservatism principle and puts forward new requirements.
This paper focuses on the principle of conservatism of panies in the applicability and its practical application are studied, first parative way leads to the conservatism principle definition, outlines the origin and historical process. Secondly, based on the understanding of the principle of robustness, we should coordinate the conflict with other accounting principles, to the attention of different factors on the conservatism principle restrict; and system analysis of conservatism principle in the assets of the pany accounting, accounting management and the specific practice, explains the conservatism principle in the panies, the importance of. Conclude finally, conservatism principle must apply to panies in china.
Keywords: Conservatism pany Applicability Practical application Importance
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3. 稳健性原则在我国上市公司中的实际应用
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