谨慎性原则具体运用中的探讨

A Probe into the Application of Discretion Principle

谨慎性原则是一项重要的会计原则,随着我国具体准则的颁布实施,谨慎性原则越来越重要,但谨慎性原则在具体业务的运用中,如在计提资产减值准备中、自创无形资产价值确认方面、债务重组和非货币性交易中存在一些不完善、不妥当的地方,对此应采取适当措施加以完善。

Discretion principle is an important accounting principle and its importance is increasing with the implementation of concrete principles in China. But it needs to be perfected in the actual business in terms of depreciation in asset value preparation, serf-initiated invisible asset value, debt regrouping and non-monetary trade.