谨慎性原则在会计实务中应用与完善的思考

A Thinking of the Prudence Principle's Application and Improvement in the Accounting Affairs

谨慎性原则是我国企业会计核算中的一项重要原则,在企业会计准则中得到充分的体现,在会计实务中得到广泛的应用。谨慎性原则要求企业在进行会计核算时不得多计资产或收益、少计负债或费用,但不得设置秘密准备。在会计实务中随着谨慎性原则应用范围的扩大,给企业留下的利润调节空间也在扩大,相关冲突也日渐凸显,必须及时加以完善。

The prudence principle is an important principle of the enterprise accounting in China,it fully manifested in the accounting standards for enterprises,and widely used in accounting affairs.In accounting affairs,the prudence principle requires that enterprise cannot calculate assets or earnings more,and liabilities or expenses less,and also requires that enterprise cannot set hidden reserves.In accounting affairs,as the prudence principle is widely used,the enterprise have more space to adjust its profit,and some related conflicts become increasingly salient,so improving it timely is necessary.