稳健性原则在我国会计实务中的运用效果分析

The Application of Analysis of Conservative Principle in Accounting Practice in Our Country

近两年来我国陆续颁布和实施的股份有限公司新会计制度、具体会计准则以及补充规定进一步加大了稳健性原则的应用力度。它的直接效果是不仅进一步缩小了境内外上市公司财务报表数据的差异 ,同时也为有效防范上市公司操纵利润设置了一道屏障。本文从追溯稳健性原则的历史入手 ,阐述了该原则对我国会计实务 ,尤其是上市公司会计信息披露所产生的深远影响 ,阐明了针对我国上市公司财务信息披露现状 ,必须在会计实务中进一步加强稳健性原则的运用 。

In recent years,the new accounting system of the company limited by share,specific accounting standard and supplemental regulations issued and carried out by our country,further reinforce the application of the conservative principle.Its direct effect not only further reduces the difference of financial statement data between the companies home and abroad,but also setup a barrier to prevent the companies coming into the market from manipulation of the profits at the same time.The essay,dating from the history of conservative principle,illustrates that the principle has deep influence on the accounting practice in our country,in particular on the accounting information disclosure by the companies and that the status quo of the information disclosure by the companies in our country,and the application of conservative principle must be further reinforced in accounting practice,and we must be further reinforced in accounting practice.and we must make it gradually perfected.