现代会计中稳健性原则的运用及操作

Application and Operation of Conservatism Principle in Modern Accounting

稳健性原则是会计核算中一个非常重要的会计原则。现代稳键性原则的具体运用包括存货的期末计价、固定资产折旧方法的选用、坏账损失的核算等方面,但如果运用“失度”,则会导致“秘密准备”和“隐匿资产”的嫌疑,损害报表使用者的利益。稳健性原则由于其在实务操作中存在着主观随意性,因而会影响会计信息的真实性和客观性,其局限性具体体现在税法、配股条件、市场价格机制对稳健性原则运用的制约。要解决这一问题,一要缩小税收政策与会计政策的差异,二是完善市场信息报价系统,三要逐步扩大稳健性原则运用范围,四是适当增加财务报表附注。

Conservatism principle is one of rather important principles for an accounting system. The contents for modern conservatism principle include methods on final inventory pricing, fixed assets allocation, accounting of loss on bad debts etc.. Unsuitable application on conservatism could harm benefit of report users. However, in the course of real operation, application of conservatism principle is restricted by tax laws, conditions of The Stock Market Equilibrium and market pricing mechanism. To solve these difficulties, four methods of closing the gap between tax policy and accounting policy, improving market information quotation system, continuously expanding the scope of application on conservatism and moderately increasing footnotes of financial statements.