Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,虚夸assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is conducive to the protection of creditors and minority shareholders, improve the market competitiveness. However, due to the principle of prudence in the use of an obvious bias, such as subjective weakness. With the expansion of the scope of application, the cost of man-made regulation, control of the space increase profits. In China the promulgation of new accounting standards, the principle of prudence has been further embodiment. The article focuses on the principle of prudence in our application of new accounting standards, and how to correctly use to explore the principle of caution.
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参考资料:zijie