谨慎性原则在会计实务中的应用

Study on the Application of Prudence Principle

谨慎性原则是企业会计核算中的一项重要原则,运用十分广泛。它可防止抬高资产和收益,压低负债和费用,起到预警风险和化解风险的作用。但实际运用中却存在利用谨慎性原则操纵利润的现象,因此要采取必要措施趋利避害,使会计信息更具客观性。

When there are several different accounting methods and procedures in some economic performance, under the premise of not affecting the rational choice, the method and procedure which have minimal impact on the interests of owners should be selected, and possible losses and expenditure should be calculated rationally, i. e. compared with the unpredictable profits, it＇d better to predict the possible losses. This is called prudence principle, which is an important principle in the corporate accounting and is widely used. It can prevent the rise of assets and profits and lower the liabilities and expenditure. It also plays the role of risk warning and fending off the risk. But in reality, there are phenomena that prudence principle is used to manipulate the profits. Therefore, measures must be adopted to avoid the disadvantages, so that the accounting information will be more objective.