The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.

稳健性原则的应用由财务会计所依存的会计环境所决定，也是使用会计信息的利益关系人的要求，同时也被财务会计自身特点所制约。

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The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.

稳健性原则的应用由财务会计所依存的会计环境所决定，也是使用会计信息的利益关系人的要求，同时也被财务会计自身特点所制约。

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