摘 要
谨慎性(Prudence) 是传统会计中一项历史久远、影响深入但又颇具争议的会计基本原则，它就像空气一样弥漫在整个会计系统中，四处都留有痕迹。谨慎性原则在会计实务中的应用一方面可以使会计盈余的反映更趋稳健，从而保护投资者和债权人的利益；另一方面由于需要会计人员大量的职业判断，也不可避免地沦为一些企业平滑利润，粉饰报表的工具。因而，自谨慎性原则产生之始，就充满了争议。故此，对谨慎性原则进行系统、全面地研究有其充分和必然的理论需求。对谨慎性原则的基本概念范畴进行了整理和分析，总结了谨慎性原则发展过程中不同阶段对其定义。然后从谨慎性原则产生的动因、与之相关的经济学理论、在会计系统中的矛盾与冲突对其进行了分析，对谨慎性原则的理论体系加以了完善。
本文着重探讨了谨慎性原则在我国会计准则中应用的发展历程，分析总结了谨慎性原则的历史与现状，及其历次变迁的诱致性因素和强制性因素。并且通过对我国沪深两市上市公司固定资产折旧和资产减值计提情况进行统计分析，从一个侧面反映了目前我国谨慎性原则应用的总体情况。同时，选择 ST 江纸（600053） 资产减值计提进行个案分析，指出了目前谨慎性原则在我国实务应用中存在的一些问题。深入分析了谨慎性原则的内涵及本质，并对其发展历程进行了全面回顾及系统梳理，使之形成一个完整的理论体系；结合谨慎性原则在我国上市公司应用的现实状况，探寻其存在问题的根源，为我国的会计准则建设提供借鉴。
关键词：谨慎性；会计原则；会计准则；
Caution (Prudence) is a traditional accounting in a long history, the impact of in-depth but controversial accounting basic principles, it is like the air filled with the entire accounting system, there are traces everywhere. On the one hand, the application of prudence principle in accounting practice can enable accounting earnings reflect more robust. In order to protect the interests of investors and creditors; on the other hand, due to the need for a large number of accounting personnel professional judgment and inevitably become for some enterprises to smooth profits, decorative powder report tool. Thus, since the beginning of the principle of caution, it is full of controversy. Therefore, it is necessary to carry out systematic and comprehensive research on the principle of prudence. The basic concept category of caution principle is analyzed, and the definition of different stages in the development of caution principle is summarized. Then it analyzes the reason of the principle of caution, the economic theory related to it, the contradiction and conflict in the accounting system, and the theory system of the prudent principle is improved.
This dissertation focuses on the application of prudence principle in China’s accounting standards development process, analyzes and summarizes the history and the present situation of the principle of prudence and the previous changes of induced factors and mandatory factors. And through the analysis of the fixed assets depreciation and impairment of assets of the listing Corporation in Shanghai and Shenzhen two cities, from one side reflects the general situation of the application of the principle of caution. At the same time, select the ST River paper (600053) asset impairment provision for case analysis, and pointed out the problems existing in the practical application of the principle of caution in china. In-depth analysis of the connotation and the essence of the principle of prudence, and the development were reviewed and systematically, so as to form a complete theoretical system; combined with the principle of prudence in China listed companies use the reality of the situation, explore the causes of the problems, in order to provide references for the construction of the accounting standards in our country.
KEY WORDS：Prudent； Accounting principles； Accounting standards；
目 录
ABSTRACT………………………………………………….. 2
2谨慎性原则在会计中应用的基础理论……………………………. 8
2.1.3 向量化方向发展的新观点………………………….. 9
2.2 谨慎性原则的动因分析………………………………… 10
2.2.1谨慎性原则产生的内在需求………………………… 10
2.2.2 谨慎性原则产生的必然因素……………………….. 11
2.3谨慎性原则在会计系统中的矛盾与冲突……………………. 11
2.3.1谨慎性原则与会计目标的矛盾与冲突…………………. 11
2.3.2 谨慎性原则与其他会计原则的矛盾和冲突…………….. 13
2.3.3 谨慎性原则与会计报表的矛盾与冲突………………… 13
3谨慎性原则在会计中应用存在的问题…………………………… 14
3.1资产减值在我国上市公司实务中存在的问题………………… 14
3.2我国上市公司固定资产折旧实务中存在的问题………………. 16
3.4会计人员主观随意性较强………………………………. 19
4谨慎性原则合理在会计中应用的建议…………………………… 20
4.1正确适度运用会计谨慎性原则…………………………… 20
4.1.1应合理确定各项会计原则的优先使用顺序……………… 20
4.1.2对谨慎性原则的应用进行必要的约束…………………. 20
4.1.3充分发挥独立审计的外部监督作用…………………… 21
4.2.1强会计人员的职业判断能力………………………… 21
4.2.2处理好会计核算原则之间的平衡…………………….. 21
4.2.3充分发挥独立审计的外部监督作用…………………… 21
4.2.4将谨慎性原则的运用与会计信息披露结合起来………….. 22
4.3谨慎性原则的改进与完善………………………………. 22
4.3.2报告谨慎性原则要循序渐进………………………… 22
4.3.4适时进行谨慎性原则的理论创新…………………….. 23
5.1资产减值应用个案——ST 江纸资产减值案例分析……………. 24
5.2固定资产折旧方法应用个案——深能源固定资产折旧分析……… 26
