摘要
分析稳健原则的积极意义及负面影响。
This paper analyzes the positive and negative effect of principle of conservatism and points out the problems in application these years and provides some methods of improvement.
出处
《云梦学刊》
2000年第5期27-29,共3页
Journal of Yunmeng
关键词
稳健原则
积极意义
负面影响
会计核算
Principle of conservatism
Positive effect
negative effect, problems
methods