论会计谨慎性原则论文讲义.docVIP

XXXXXXXXXXX 论会计谨慎性原则的应用 作 者 专 业 会计学年 级 学 号 成 绩  摘 要 ABSTRACT Prudence principle is an important principle in the enterprise accounting, also known as the principle of prudence, existing in the accounting environment uncertainty affected by the accuracy of recognition and measurement of accounting elements, and the risk factors of the case, should use the occupation judgment cautious accounting treatment. Enter after twenty-first Century, with the deepening of reform and opening-up, the addition of WTO, the economic globalization and international competition, the uncertainty of the economic environment in which accounting is more and more high. Facing the accounting information users decision-making risk is also growing, thus, cautious application of the principle of inevitable. Everything has two sides, so is the principle of prudence, if used improperly, not only can reduce the risk of the authenticity of accounting, but failure of accounting information, so the prudence principle is reasonable use, has important practical significance to enhance the ability of resisting risk in Chinese Enterprises This paper discusses the application of prudence principle in the course of development of our country and our country in modern accounting, as well as our country should be paid attention to in implementing prudent principle problem and in view of the existing problems and puts forward some solving countermeasures. Hope the disclosure of accounting information users pay more attention to the risk associated with uncertain information. Therefore, the correct use of the precaution principle in the enterprise accounting should cause our enough attention, Keywords: the principle of prudence; development; application; problem; improvement 目 录 1 （一）谨慎性原则的涵义 1 （二）谨慎性原则的必要性 1 二、谨慎性原则在三大准则中的运用及体现 1 （一）谨慎性原则在三大准则中的运用 1 （二）谨慎性原则在三大准则中的体现 2 三、谨慎性原则在我国会计实务中的实际运用情况 3 四、谨慎性原则在运用中存在的问题 4 （一）谨慎性原则本身的局限性 4 （二）谨慎之“度”难以把握 4 （三）受会计人员职业判断能力的限制 4 五、谨