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谨慎原则是指会计人员在会计处理过程中应保持必要的谨慎。本文认为,谨慎原则并不能应用于所有的会计业务,只能应用于存在不确定性的业务:即会计业务发生本身具有的不确定性;对经济业务进行确认和会计政策选择时的不确定性;对经济业务进行计量时的不确定性;信息使用者存在信息需求的不确定性。应该合理应用谨慎原则,防止谨慎原则被滥用。
The precautionary principle is that accountants should maintain the necessary caution in the accounting process. This paper argues that the principle of prudence can not be applied to all accounting business and can only be applied to the business with uncertainty: that is, the accounting business itself has the uncertainty; the confirmation of economic business and the uncertainty of accounting policy choice ; Uncertainty in measuring economic business; uncertainty in information needs of information users. The principle of caution should be rationally applied to prevent abuse of the principle of caution.