论谨慎性原则在会计核算中的运用

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

谨慎性原则是会计核算运用中的重要原则之一，合理运用能保护企业，降低风险的概率，增强企业在市场上的竞争能力。但在谨慎性原则的运用过程之中，同样存在着不可避免的问题，需要人们多注意。市场经济不断发展，所有企业发展都面临着更多的机遇与风险，而谨慎性原则在会计核算中的重要也因此而上升了一个高度。所以了解和研究谨慎性原则，如何正确运用就成为了企业应对社会发展必须要学会的课程。本文对谨慎性原则可运用的方面以及优点缺点，和运用时需要注意的问题做了一些讨论，并且给出了相对应的解决方式，希望能够对企业的发展提供更有利的原则与态度。

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 requites that enterprises cannot calculate assets or earnings more, and liabilities or expenses less, and also requires that enterprises cannot set hidden reserves. In accounting affairs, as the prudence principle is widely used, the enterprises have more space to adjust its profit, and some related conflicts become increasingly salient, so improving it timely is necessary.