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在会计核算中应当对企业可能发生的损失和费用,作出合理预计。在市场经济条件下,企业不可避免地会遇到风险,比如金融风波,债务人的死亡、破产,固定资产因技术进步而提前报废,恶性...
在会计核算中应当对企业可能发生的损失和费用,作出合理预计。在市场经济条件下,企业不可避免地会遇到风险,比如金融风波,债务人的死亡、破产,固定资产因技术进步而提前报废,恶性竞争等情况。企业经营存在风险,实施谨慎原则,对存在的风险加以合理估计,就能在风险实际发生之前化解风险,并防范风险,有利于企业作出正确的经营决策,有利于保护所有者和债权人的利益,真实考核经营者的责任。有利于提高企业在市场上的竟争力。
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2008-03-30
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Accounting should be in the business of the possible losses and costs, make reasonably be expected. Under the conditions of the market economy, enterprises will inevitably encounter risks, such as financial turmoil, the debtor's death, bankruptcy, and fixed assets due to technical progress and advance scrapped, vicious competition, and so on. Business risks, the implementation of the precautionary principle, the existence of the risk to be reasonably estimated, the actual risk will be able to defuse the risks before, and to guard against risks, and help them make the right business decisions, the interest of protecting the interests of owners and creditors, the real assessing the operator's responsibility. Help enterprises improve the competitiveness of the market.
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