浅析谨慎性原则在会计核算中的应用

Shallow Discussion on Application of Prudent Principle to Accounting

随着我国市场经济的不断发展,各行各业所面临的宏观环境和风险的不确定性越来越多,市场的多变性使得会计人员在一定范围内不得不采用会计估计的方法确定会计期间收益。为了减少会计估计的随意性,降低财会报告的风险,会计人员会计核算中须坚持谨慎性原则。会计准则在资产的定义、会计要素的确认、计量及资产减值准备的计提等方面充分体现了谨慎性原则的精神。如何正确在会计核算中理解和运用谨慎性原则,成为本文关注的问题。

The uncertainty of macroscopic environment and risk is more and more in various trades and occupations with the development of China＇s market economy.So,when determining income in accounting period,accounting persons have to use accountant estimates in certain range due to the diversity of market.Accounting persons must insist prudent principle in the accounting in order to reduce the capriciousness of accounting estimate and the risk of accounting report.Prudent principle is fully reflected in definition of assets,accounting confirmation,measurement and provision for impairment of assets.This paper concerned with the problem that how to understand and apply prudent principle correctly in accounting.