对合理运用谨慎性会计原则的思考

Reflections on the Rational Use of Prudence Accounting Principle

谨慎性原则是针对经济活动中的不确定性因素,要求人们在会计核算处理上持谨慎小心的态度。谨慎性原则的广泛运用,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,有利于企业做出准确的经营决策,提高企业在市场上的竞争力,有利于保护债权人的利益。但由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。因此,建立和完善现代企业制度,建立稳健的会计政策,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合理运用谨慎性会计原则的关键。

Prudence principle requires that people should hold the prudence attitude to deal with the accountingin the economic activities with a lot of undetermineness factors. The extensive use of the prudence principle contrib-utes to a safeguard against the phenomena, such as making up the enterprises to cheat market, falsifying the propertyand widening of profit, and can supply much real and reliable accounting information to all the users; it is beneficial forenterprise to make the operation decision correctly and enhance the enterprise competition in the market; it is benefi-cial to safeguarding the creditor's interests. However, as a result of the shortage of evident tendentiousness and subjec-tive supposition in the usage of the prudence principle, the range of artificially readjusted the expense and manipulatedthe profit has been spread with the widening of the application scope. Therefore, the key to the rational use of theprudence accounting principle is to form and implement the modern enterprise system, strengthen the accountingtheory study in accountants and enhance their professional quality.