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谨慎性原则是会计原则中一项重要的原则,会计作为经济管理的重要组成部分,会计信息能否全面、系统、正确地反映企业的实际情况,会计信息使用者应更加重视与不确定性相关的风险信息的揭示,企业会计准则将谨慎性原则作为保证会计信息质量必须遵循的会计核算一般原则。本文具体分析了医院资产减资情况,并提出了在实际运用中应注意的问题。
The principle of prudence is an important principle in accounting principles. Accounting as an important part of economic management, whether the accounting information can comprehensively, systematically and correctly reflect the actual situation of enterprises, accounting information users should pay more attention to the uncertainty The disclosure of risk information, corporate accounting standards will be the principle of prudence as a guarantee accounting information quality must follow the general principles of accounting. This paper analyzes the hospital asset-reducing conditions, and puts forward some problems that should be paid attention to in practice.