稳健性原则在实际运用中的局限性及改进　会计毕业论文.docVIP

稳健性原则在实际运用中的局限性及改进　 摘要 作为一项会计原则，稳健原则由于其在实务操作中存在着主观随意性，因而会影响会计信息的真实性和客观性。国际会计准则委员会《关于编制和提供财务报表的框架》中将审慎列为财务报表的质量特征之一，但又指出，审惧的运用并不允许诸如设立秘密准备金，过份提取准备，故意压低资产或故意抬高负债或费用，因为那样编制出来的财务报表不可能是中立的，从而就不具有可靠性。可见，稳健原则既有其合理的一面，同时也存在其固有的局限性。1998年1月27日财政部颁发的《股份有限公司会计制度棗会计科目和会计报表》（以下简称《制度》）中对稳健原则有了具体的体现。这标志着稳健原则已全面进入我国会计实际工作之中。通过一年多的实际运用，稳健原则的局限性逐渐直接或间接地体现出来，本文试就稳健原则在我国实际运用及其局限性作一探讨。???稳健原则；局限性；改进措施As an accounting principles, dovish principle because of its operation in practice there is subjective and optional sex, thus affecting the accounting information authenticity and objectivity. International Accounting Standards Committee on the compilation and provide financial reporting framework will be listed as prudent financial statements of quality characteristics, but also points out the application does not allow fear, such as setting up secret reserve, excessive extracts prepared, intentionally driving down asset or deliberately inflated liabilities or expenses, because that compiled financial statements may not be neutral, and therefore would not have reliability. Visible, steady principle has its reasonable one side already, also have its inherent limitations. In January 27, 1998 the Ministry of Finance issued the accounting system of joint stock limited company jujube classification of accounts and accounting statements ( hereinafter referred to as the system ) of conservatism principle is specific reflect. This marks the prudence principle in accounting of our country has entered the practical work. Pass a year of much practice, prudence principle limitations are directly or indirectly reflected, the conservatism principle in China s actual application and limitations of a study. Key words: conservatism principle; limitations; improvement measures 目录 摘要 1 Abstract 2 1 绪论 4 1．2稳健性原则在实际运用中的局限性及改进的背景 4 1.2.1研究的背景 5 1．3 研究内容和研究方法 6 1.3.1研究内容 6 1.3.2研究方法 6 2·稳健性原则在实际运用中的局限性 7 2.1.1 稳健性原则与其他会计原则的冲突 8 2.1.2与历史原则的冲突 8 2,1,3与与权责发生制原则的冲突 9 2.1.4与配比原则的冲突 10 2.1.5与可比性，一贯原则的冲突 10 2.2税法对稳健原