论会计谨慎性原则论文解析.doc

XXXXXXXXXXX 论会计谨慎性原则的应用 作 者 专 业 会计学年 级 学 号 成 绩  摘 要 ABSTRACT Prudence principle is an important principle in the enterprise accounting, also known as the principle of prudence, existing in the accounting environment uncertainty affected by the accuracy of recognition and measurement of accounting elements, and the risk factors of the case, should use the occupation judgment cautious accounting treatment. Enter after twenty-first Century, with the deepening of reform and opening-up, the addition of WTO, the economic globalization and international compet