会计谨慎性原则在我国上市公司的实例研究和相关理论探讨.pdfVIP

电子科技大学MBA 论文 但是我们同时也应该看到，由于谨慎性原则本身具有不可避免的 内在逻辑不一致性，才使得其运用于会计系统中产生了诸多矛盾和冲 突，这些矛盾和冲突都构成了谨慎性原则悖论研究的主要内容。 笔者通过总结分析谨慎性原则在我国会计实务中的实际应用效 果，指出谨慎性原则所形成的“双刃剑”作用再次证明了其悖论的存 在，这同时也预示着谨慎性原则自身的变革势在必行，谨慎性原则必 须被赋予新的内涵。文章还在结论中指出，向量化方向发展，力图对 会计中的不确定性经济业务做出精确的计量和反映是谨慎性原则今 后发展变革的方向，这同时也是本领域今后研究的方向。 将理论和实证研究结合起来，以谨慎性原则为对象进行研究，是 本篇论文的主要尝试。本论文的研究不仅具有时效性，而且具有一定 的理论意义和实用价值。 关键词： 谨慎性原则/不确定性/谨慎性原则悖论/上市公司/资产减值 准备 II 电子科技大学MBA 论文 The Positive Research of Public Enterprise in China and it’s Related Theory Study of Accounting Conservatism Principle ABSTRACT Accounting Conservatism principle is a principle that is well known but very difficult to explain. In recent years, we find that there is function of “double-edged sword” in using of accounting conservatism principle actually. On one hand it can avoid counting the assets and exaggerating profit timidly, protects the interests of the investor and creditor; On the other hand, it will show subjective and random color inevitably while using this principle, even become a tool which some list companies regulate profits, prettify the report form artificially with. It is essential that considering the demand for the conservatism principle in the accounting work, but abuse of the principle will bring the negative effect. In practice, it is become necessity and urgency that the accounting field researching conservatism principle systematically. This thesis has reviewed the concept of conservatism principle at first, and then proceeds from relation between conservatism principle and uncertainty in accounting system, thinking that the conservatism principle is a kind of accounting reflection modes that is formed