论稳健性原则对中国上市公司的适用性及其实际应用 会计财务管理专业

论稳健性原则对中国上市公司的适用性及其实际应用 Title Comparison between Chinese A ccounting S tandards and F oreign A ccounting S tandards and Its E nlight en ment AbstractThe principle of stability is an important accounting principle. As China's 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 applicationI目 次1 引言......................................................................................................................................................11．1 选题背景................................................................................