探讨会计谨慎性原则运用的局限性及改进措施

The Limitation of Accounting Prudence Principle Application and Its Improving Measure

会计谨慎性原则,是针对经济活动中的不确定性因素,要求人们在会计核算处理上持谨慎小心的态度,将风险损失缩小或限制在较小的范围内。但在其具体运用过程中,逐渐暴露出其固有的局限性,因此探讨如何克服其局限性,改进会计处理方法,提高可操作性显得尤为重要。

Prudence principle in accounting refers to the uncertain factors in economic activities, and requires accountant to take a prudent attitude in accounting cost and minimum the risks lost. But in reality, the limits appear. Thus we should improve accounting methods and practical feature.