论谨慎原则在我国的范式变迁--中立诚会计师事务所中立信永税务师事务所010-52086638/13910176819 关键词]范式变迁;谨慎性原则;《企业会计制度》 [gap=637]Key Words:canonical form change;principle of prudence;Accounting Regulation for Enterprises
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Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新企业会计制度规定了企业应计提的八项资产减值准备。
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