论谨慎性原则在企业会计中的运用

Application of Prudence Principle in Enterprise Accounting

谨慎性原则是企业会计核算中运用的一项重要原则,《企业会计制度》和已发布的具体会计准则充分体现了这一原则。谨慎性原则广泛运用,有利于防止企业包装上市、虚夸资产、扩大利润的现象发生,能为有关各方提供更加真实可靠的会计信息,有利于保护债权人和小股东的利益,提高企业在市场上的竞争力。但山于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点。随着应用范围的扩大,人为调节费用、操纵利润的空间也增大。如何下确运用这一原则,加强会计理论学习,提高会计人员业务素质和职业判断能力是关键。

The prudence principle plays an important role in enterprise accounting,which is embodied in Enterprise Accounting Policy and the issued accounting standard.It's widely applied to preventing the enterprises from packing listing, exaggerating capital and enlarging profit,and providing reliable accounting information to those concerned,so as to protect the benefit of the creditors and minor shareholders and enhance the competitive ability of the enterprises.On the other hand,the obvious tendency and subjective judgement in the application of the principle will increase the possibility of artificial manipulation of the cost and operation of the profit with the application range widened.How to apply the principle properly focuses on the study of accounting theory,enhancing the professional quality and judging ability of the accounting staff.