稳健性原则与其他会计原则的冲突及预防.docVIP

稳健性原则与其他会计原则的冲突及预防 稳健性原则与其他会计原则的冲突及预防 稳健性原则是针对经济活动中的不确定因素，要求会计人员在进行会计处理的时候保持谨慎、安全的态度，充分估计可能发生的风险和损失，尽量少计或者不计可能发生的收益，使会计报表使用者、决策者提高警惕，以便应付外部经济环境的变化，把风险损失缩小或限制在极小的范围内。但由于稳健性原则本身所具有的倾向性、不平衡性以及实务操作中存在的一些随意性，使得稳健性原则与其他会计原则经常发生冲突，如何改变或预防其可能成为企业调节利润的重要手段，是本文探讨的主要问题。 　　 　　一、稳健性原则与其他会计原则的冲突 　　 　　会违背会计信息质量真实性要求 　　稳健性原则在维护出资者和企业利益方面的倾向性十分明显，它以种种方式促使企业采取“审慎”的行动达到既定目标，最终可能失去“不偏不倚”的立场。真实性原则就是会计核算应当以实际发生的经济业务为依据，如实反映企业财务状况和经营成果；而稳健性原则要求在会计实务中确认可能发生但尚未发生的损失与费用，这显然与真实性原则相矛盾。 　　与权责发生制配比原则发生的冲突 As can be seen, bus number of deaths and injuries that occurred was rail transit (RRT) of 1.7 times, number of motor vehicle deaths and injuries is 1.9 times. United States traffic County economic work conference leadership speech:The main task of the twenty-six session of the six plenary meeting of the county the county economic work conference this time, by the partys eighteen and eighteen Third Plenary Session of the spirit as a guide, carry out and implement the central and provincial economic work conference on rural work conference and the three session of the seven plenary session of the party to expand the spirit of the meeting, the total summary of last year the work, analysis of the current situation, the deployment of this work, further strengthening the development of consensus, to mobilize the whole county county, deepening reform and innovation, to work against poverty, accelerate the transformation of leapfrog, promote scientific development, struggling to write a new harmonious beautiful mountains and show a prosperous civilization to build a new building. The following chapter * *, according to the county Discussion of the views of the Standing Committee, I focus on four aspects of the problem:* * * years, the county to seriously implement the central decision-making arrangements and real, in accordance with the high position, as a typical tree, catch catch up with speed for a breakthrough, five in one overall grasp to raise human resources to promote