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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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【Co-citations】
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9 Li Fang (Henan University of Science and Technology);The Problems of the Accounting of the Loss of the Assets in China and the Countermeasures[J];;2006-03
10 PAN Heng-chang, JU Hong-zhi(School of Business, Beijing Institute of Machinery, Beijing 100085, China);Discussion on recognition of income for real estate enterprises[J];Journal of Beijing Institute of Machinery;2004-04
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【Co-references】
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