试论谨慎性原则的运用-学位论文.docVIP

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目： 试论谨慎性原则的运用 姓 名： 周晓珍 学 号： 060314204 系 别： 会计系 专业班级： 国际会计（2）班 指导教师： 方和平 2010年 3 月 30 日 中 文 摘 要 谨慎性原则是企业会计核算中一项重要原则，运用广泛，可防止抬高资产和收益，压低负债和费用，并起到预警风险和化解风险的作用。我们应在充分了解谨慎性原则应用的根本目的、优点和缺点的基础上，更好地在会计工作中用谨慎性原则，尤其注意谨慎性原则用的适度性，以扬长避短，发挥其最大作用。本文就其在会计实务中的用做了一些分析会计谨慎性原则必要性Abstract Prudence is an important principle for business accounting.It is widely used to prevent increase of asset and profit reduction of liability and expense.Also it plays a role in risk warning and risk mitigation. On the basis of full understanding about the basic goal advantages and disadvantages of the prudence principle, we can better apply the principle to our accounting work。And expecially we need pay close attention to its applying moderartion so that we can make best use of it by maximizing its favourable factors and minimizing its unfavourable ones. This article analyze pratical application of prudence principle in accounting. And have brought forward the defect improving accountant occupation when applying the principle judging that the suggestion horizontal , showing solicitude for the problem of accounting information not true to life or to original , reinforcing authenticity auditing ,founding modern enterprise system; modern corporate system in its real meaning and so on comes to improve cautious。It is pointed out that the shortcomings of principles of prudence during application should be perfected through improvement of accountants’ professional level, achieve in correcting the drawbacks of principle of prudence during application. Key words： AccountantCautious principle；　Necessity；　Reality is sure to handle 目 录 一、谨慎性原则的沿革 1 (一)谨慎性原则的历史发展 1 (二)运用谨慎性原则的动因解释 2 1.税收解释 2 2.契约解释 2 3.诉讼解释 2 4.制度制约 2 二、谨慎性原则存在的必要性 2 (一)有利于保护投资者和债权人的利益 3 (二)有利于提高会计信息质量 3 (三)有利于规避不确定因素或风险 3 三、谨慎性原则的具体运用及实例 3 (一)低估存货 3 (二)提取存货跌价准备 4 (三