论稳健性原则对中国上市公司的适用性及其实际应用.docVIP

a href=/word文档/a 毕业论文 题 目:论稳健性原则对中国上市公司的适用性及其实际应用 院系名称： 管理学院 专业班级： 会计学0502班 学生姓名： 学 号： 指导教师： 党 培 教师职称： 讲 师 2009年 6 月 6 日 摘 要 在世界各国，稳健原则的普遍接受已成为无可置疑的事实。我国于20世纪90年代初期开始起草并制订企业会计准则并将稳健原则作为会计确认和计量的一项基本原则。 Title Comparison between Chinese Accounting Standards and Foreign Accounting Standards and Its Enlightenment Abstract The principle of stability is an important accounting principle. As Chinas market economy, the operational risks of listed companies constantly increase, the economic relations become more and more complex, after new accounting standard is issued, the new requirements to the principles of the stability is needed. In this paper, start from the development of the principle of stability, by study of the nature of the principle and the conflicts between the principle of stability with others, get a better understanding of the principle of stability. By using the principle of stability in the asset management and accounting applications, to prove the applicability of the principle of stability and soundness of the principle of a listed company in the actual application. Finally, on the basis of this, propose the suggestion of using the principle by the listed companies. Through the study of this article, the following major conclusions: the principle of stability in the role of listed companies increased, particularly in asset and accounting management accounting plays an important role. By studying of the principles of stability of a listed company in the application of it, propose the definite suggestion of application of listed companies at the present stage. Keywords principles of stability listed company appliance application 目 次 1 引言 1 1．1 选题背景 1 1．2 研究目的和意义 1 1．3 文献综述 1 1．4 研究内容与方法 4 2 稳健性原则的内涵 4 2.1 稳健性原则的概念 4 2.2 稳健性原则的历史演变 5 2.3 稳健性原则的本质 5 3 对稳健性原则的认识 5 3.1 稳健性原则与其他会计原则的冲突 6 3.2