谨慎性原则在财务分析中的运用

Applying the Principle of Caution in Financial Analysis

文章根据谨慎性原则及对该原则的理解.通过对短期偿债能力、长期偿债能力、资产营运效率和企业获利能力相关指标的分析,指出了谨慎性原则在运用中存在的过度稳健和稳健不足两方面的问题,认为企业运用谨慎性原则的关键在于适度.这个"度"就是要在照顾各方利益的基础上建立一个能被广泛接受的有一定灵活性的标准。

According to the principle of caution and under- standing on this principle,by means of analyzing related indexes in- cluding short-term debt paying ability,long-term debt paying a- bility,Assets operating efficiency and enterprise earning power, both over-steady and lack-steady during carrying out principle of caution are put forward.The key for enterprise applying this prin- ciple is'in an appropriate degree'.A standard which has flexibility and can be generally accepted should be formed on the basis of taking care of all parts' interest.