{"title":"企业会计审慎原则存在的问题及对策","authors":"Linjie Wang","doi":"10.18282/ff.v10i2.1836","DOIUrl":null,"url":null,"abstract":"In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties. Therefore, the financial personnel should always keep a cool head and fully consider the uncertain factors, so as to minimize the risks of the company and maximize the benefits. Therefore, starting from the connotation analysis of the principle of accounting prudence, this paper analyzes the conflict of the principle of prudence in enterprise accounting, and obtains the corresponding improvement measures, so that the principle of prudence can be reasonably applied in accounting practice.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"45 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Problems and measures of prudence principle in Enterprise Accounting\",\"authors\":\"Linjie Wang\",\"doi\":\"10.18282/ff.v10i2.1836\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties. Therefore, the financial personnel should always keep a cool head and fully consider the uncertain factors, so as to minimize the risks of the company and maximize the benefits. Therefore, starting from the connotation analysis of the principle of accounting prudence, this paper analyzes the conflict of the principle of prudence in enterprise accounting, and obtains the corresponding improvement measures, so that the principle of prudence can be reasonably applied in accounting practice.\",\"PeriodicalId\":242006,\"journal\":{\"name\":\"Financial Forum\",\"volume\":\"45 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-08-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Financial Forum\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18282/ff.v10i2.1836\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Financial Forum","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18282/ff.v10i2.1836","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Problems and measures of prudence principle in Enterprise Accounting
In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties. Therefore, the financial personnel should always keep a cool head and fully consider the uncertain factors, so as to minimize the risks of the company and maximize the benefits. Therefore, starting from the connotation analysis of the principle of accounting prudence, this paper analyzes the conflict of the principle of prudence in enterprise accounting, and obtains the corresponding improvement measures, so that the principle of prudence can be reasonably applied in accounting practice.