浅议谨慎性原则在会计核算中的运用

On the Exertion of the Principle of Caution in the Accounting

谨慎性原则是会计核算的基本原则之一,在具体的会计核算中具有重要作用。它要求企业对那些预期不能带来未来经济利益流入的项目,不能作为资产来核算和列报。不高估收益,不低估负债和费用。分析企业会计信息时,应该保持谨慎态度,维护会计信息的真实、准确性。

The principle of caution is one of the basic principles in accounting, which is absolutely necessary. It requires that corporations shouldn＇t account and list those programmers as capital that won＇t bring economic profit and shouldn＇t overrate profit or underestimate debt and expenditure. Keep cautious and maintain the reality and nicety while analyzing accountant information in corporations. Use the principle of caution well and flexibly; strictly prohibit distorting or misusing it. Advance the professional ability of the accountants.