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hui ji jin shen xing yuan ze ji dui qi fa zhan de si kao
Author(s): 
Pages: 69-71
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  会计原则 谨慎性原则 局限性 冲突及缓解对策;
Abstract: 本文从会计谨慎性原则在会计制度改革中的发展入手,在肯定其积极作用的同时揭示了其运用的局限性,并针对局限性提出了一些改进意见和措施。
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