浅议谨慎性原则在会计核算中的运用

Discussion on Application of Prudence Principle in Accounting

谨慎性原则是一把"双刃剑",合理运用可以改善企业的生存环境,有利于降低企业经营风险、提高企业市场竞争能力。反之滥用或歪曲使用谨慎性原则来设秘密准备、过分提取准备、故意压低资产或收益、故意抬高负债或费用,就会扭曲其真正含义。文章对合理运用谨慎性原则的现实意义进行了阐述,对运用谨慎性原则的现状进行了讨论,并对合理运用谨慎性原则提出了建议。

The principle of prudence is a ＂double-edged sword＂, reasonable use can improve the living environment of enterprises, which is helpful to reduce business risk and increase market competitiveness of enterprises. Instead abused or distorted using the principle of prudence to set secret preparation, excessive extraction and preparation, deliberately keep assets or income, or deliberately raise liabilities or costs would distort its true meaning. This article explains the practical significance of reasonable applica- tion of the principle of prudence, discussed the current situation of application of the principle of prudence, and make recommen- dations on rational application of the principle of prudence.