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《Journal of Anhui Tv University》 2001-04
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Thought on Conservatism and its Application in China's Accounting Practices

YU Zhi-hu,SHI Rui (1.Hefei Industry University,Hefei230009,China;2.Anhui TV University,Hefei230022,China)  
Conservatism which reflects the qualitative characteristics of accounting informa -tion is one of the most important accounting principles.This article states particularly on how to put con servatism into our country's accounting practice and points out some aspects that need improvement,and then sums up the following viewpoints:we must emphasize on the ap-propriate measures in ap plying conservatism to fit the circumstances of our country.
【CateGory Index】: F233
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