浅析谨慎性原则在企业中的运用
摘 要
随着经济全球化以及我国经济的快速发展，企业之间的竞争也越来越激烈，从而使越来越多的企业开始重视遵循谨慎性原则在企业中发展的作用，一般来说，谨慎原则是会计核算应应遵循的基本原则之一，它影响着会计中资产的计价和收益的确定。改革开放以来，我国经济得到较快发展，企业的规模越来越大，涉及的会计问题也越来越复杂。相关部门根据经济生活中不断出现的新问题出台了新的企业会计准则，会计谨慎性原则作为会计准则的编写原则之一在会计领域具有非常重要的作用。然而，在会计理论界，对谨慎性原则的地位及作用却有着迥然不同的观点，对于如此多的争论和观点，以及国际会计准则的变迁，都体现了谨慎性原则的矛盾与冲突已是一个不可避免的问题，会计谨慎性原则在应用中存在哪些不足之处，同时如何正确理解并应用会计谨慎性原则是企业必须思考的问题。所以本文首先对谨慎性原则进行了简单的阐述，接着分析了谨慎性原则在企业中的应用现状，并从中找出了谨慎性原则在企业应用中存在的一些问题，最后针对这些问题提出一些合理应用谨慎性原则的对策，并希望这些建议的提出能促进谨慎性原则在企业中能更好的被应用，从而促进企业的发展，提高其竞争力。
关键词：谨慎性原则；资产计量；会计目标；主观臆断
On the principle of prudence in the use of enterprise
ABSTRACT
With the economic globalization and the rapid development of our country economy， the competition between enterprises is becoming more and more fierce， so more and more enterprises begin to pay attention to follow the principle of prudence in the development of enterprises， in general， prudent accounting principles is should follow the basic principles of， it affects the accounting asset valuation and the determination of income. Since reforming and opening， our country economy got rapidder development， the growing scale enterprises， involving the accounting problems are more and more complex. According to the relevant departments in the economic life of the new issue that appears ceaselessly promulgated a new enterprise accounting standards， accounting conservatism principle as one of the writing principles of accounting standards in the accounting field has a very important role. However， in the area of accounting theory， the principle of prudence in the position and role have be totally different point of view， for so many controversies and perspectives， as well as international accounting standards changes， all reflect careful sex principle of contradiction and conflict is an inevitable problem， prudent accounting principles in applications in which there is deficiency， and how to correctly understand and apply the principle of prudent accounting is the enterprise must consider the problem. So this paper careful sex principle to carry on the simple elaboration， followed by analysis of the principle of prudence in the enterprise application situation， and find out the caution principle in the enterprise application in some of the problems， finally aimed at these questions to propose some reasonable application of cautious principle countermeasure， and hope that these suggestions can promotion of prudence principle in enterprises can better be used， thus promoting the development of enterprises， enhance their competitiveness.
KEY WORDS: The principle of prudence；Measurement of assets；Accounting objectives；
Subjective assumption
浅析谨慎性原则在企业中的运用
目 录
声明……………………………………………………………………………………………Ⅰ
摘要……………………………………………………………………………………………Ⅱ
ABSTRACT………………………………………………………………………………………Ⅲ
引言………………………………………………………………………………………………3
1.序论 …………………………………………………………………………………………4
1.1 研究背景及意义…………………………………………………………………………4
1.1.1 研究背景………………………………………………………………………………4
1.1.2 研究意义 ……………………………………………………………………………5
1.2 谨慎性原则概述…………………………………………………………………………5
1.2.1 谨慎性原则的内涵 …………………………………………………………………6
1.2.2 谨慎性原则的历史沿革………………………………………………………………6
- 谨慎性原则在企业中的应用………………………………………………………………6
2.1 谨慎性原则在资产计量中的应用………………………………………………………6
2.1.1 谨慎性原则在固定资产计量中的应用………………………………………………7
2.1.2 谨慎性原则在应收账款中的应用……………………………………………………7
2.1.3 谨慎性原则在存货期末计量中的应用………………………………………………8
2.2 谨慎性原则在收入计量中的应用………………………………………………………8
2.3 谨慎性原则在或有事项中的应用………………………………………………………9
2.4 谨慎性原则在确定递延所得税资产的应用……………………………………………9
2.5 谨慎性原则在债务重组中的应用……………………………………………………10
3．谨慎性原则在企业应用中存在的问题……………………………………………………10
3.1 实务操作中的问题………………………………………………………………………10
3.2 与其他会计原则相冲突…………………………………………………………………11
3.3 影响会计报表的公允性…………………………………………………………………11
3.4 主观臆断性………………………………………………………………………………12
- 如何合理应用谨慎性原则…………………………………………………………………12
4.1 对谨慎性原则与其他原则共同运用相互制约…………………………………………12
4.2 提高会计人员的专业水平和职业道德素质……………………………………………13
4.3 充分披露会计信息………………………………………………………………………13
4.4 加强审计监督，强化内在约束机制……………………………………………………13
4.5 完善资产信息和健全价格市场…………………………………………………………13
结论……………………………………………………………………………………………15
参考文献………………………………………………………………………………………16
致谢……………………………………………………………………………………………17
