论文部分内容阅读
谨慎性原则是企业会计核算中运用的一项重要原则,特别是在我国经济体制改革后,市场中的不稳定的因素的增加,谨慎性原则越来越显示出其应用的必要性。《企业会计制度》和已发布的具体会计准则充分体现了这一原则。合理应用谨慎性原则能对企业经营中存在的风险加以合理估计,在风险发生之前将之化解,并对防范风险起到预警作用,有利于企业作出正确的经营决策,有利于保护所有者的利益,有利于提高企业的市场竞争力。但由于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点。随着应用范围的扩大,人为调节费用、操纵利润的空间也增大。如何正确运用这一原则,会计人员加强会计理论学习,提高业务素质和职业判断能力是关键。
The principle of prudence is an important principle used in the accounting of enterprises. Especially after the economic system reform in our country is made, the unstable factors in the market increase. The principle of prudence shows the necessity of its application. This principle is fully reflected in the “Enterprise Accounting System” and the specific accounting standards issued. Reasonable application of the principle of prudence can reasonably estimate the risks existing in the operation of the enterprise, dissolve them before the risks occur, and play an early warning role in preventing the risks, which helps the enterprises to make correct management decisions and protect the interests of the owners , Help to improve the market competitiveness of enterprises. However, due to the principle of prudence in the use of obvious bias, subjective assumptions and other weaknesses. With the expansion of the scope of application, man-made adjustments to the cost of manipulation of profits also increase the space. How to correctly apply this principle, accounting staff to strengthen accounting theory to learn, improve professional quality and professional ability to judge is the key.