浅析新企业会计制度下谨慎性原则的运用

Simply Analyse The Application Of ThePrudent Principle Under The New Enterprise's Accounting System

财政部新颁布的《企业会计制度》对资产的定义作了调整,并将资产减值由四项扩展到八项,规范了资产减值准备的计提。该项改革措施提高了企业会计信息质量,同时进一步贯彻了“谨慎性”原则。谨慎性原则是企业会计核算中运用的一项重要原则,本文旨在研究谨慎性原则在我国会计制度中存在的必要性、具体运用及适度性。

Have adjusted the definition of the assets in ＂ enterprise~ accounting system ＂ that the Ministry of Finance issued newly, expand eight to assets person who reduce from four, standardize assets person who reduce idea that plan withdraw. This reform measure improved enterprise＇s accounting information quality, carried out the ＂ prudent principle ＂ further at the same time. The prudent principle is an important principle that enterprise＇s accountant uses while checking and calculating, this text aims at studies the prudent necessity existing in the system of counting of our Congress of principle, use and appropriate concretlying.