谈“谨慎性”会计原则

A Talk on Prudence Principle

谨慎性原则是财务会计为合理界定财产受托管理人的经营责任而发展起来 ,它反映了会计人员对他们所承担的责任所持的一种态度。谨慎性原则在各国的会计实务中都有不同的体现。我国从 1 993年后开始在实务中引入“谨慎性”原则。至 2 0 0 0年颁布并于 2 0 0 1年 1月 1日起实施的《企业会计制度》中 ,体现谨慎原则的政策已随处可见。本文就谨慎性原则及其在我国会计实务中的运用以及其自身的局限性进行了探讨。

Prudence principle is an attitude that accountant hold for their responsibility,it is developed in order to definite the entrustee's operating responsibility. Different countries have different reflection in their accounting practice.In 1993 prudence principle was introduced to accounting field of our country. Since 2001 1 1 accounting system for business enterprises has been carriedies out, many policies have embodied. The concept of prudence principle,prudence principle and its limitations are discussed in this article.