稳健性原则在新会计制度中的体现

Reflections of stability principle in new accounting system

稳健性原则是在一定经济环境下产生和发展起来的,遵循会计的稳健性原则不仅直接关系到会计信息的质量问题,而且对企业能否持续稳定地发展构成重大影响。稳健性原则要求在会计核算工作中坚持稳健性原则,要求企业面临不确定因素的情况下作出职业判断时,应当保持必要的谨慎,充分估计到各种风险和损失,既不高估资产或收益,也不低估负债和费用。新会计制度资产定义、资产减值确认、虚拟资产处理、债务重组收益的处理等很多方面都充分体现了稳健性原则。

The principle of stability is created and developed under a certain economic environment.Following the principle is of vital importance not only to the quality of accounting information but also to the sustained growth of enterprises.When it comes to the career assessment against the uncertain elements confronting the enterprises,what the principle in accounting involves is that enterprises should exercise due caution and estimate diverse risks and losses,neither overestimating assets and earnings,nor underestimating liability and expenditure.The principle of stability is reflected in such aspects as asset definition,confirmation of asset devaluation,virtual asset management and the earnings of debt recombination in new accounting system.