浅析稳健性原则在企业会计核算运用中存在的问题及对策.docVIP

本科生毕业论文 浅析稳健性原则在企业会计核算运用中存在的问题及对策 摘要 随着经济的不断发展和各个新企业的诞生，市场的竞争力也是愈加激烈，各个企业对核算的要求也越来越严格。但是在社会主义市场经济条件下，企业不可避免的会遇到各种风险，实施稳健原则，就是在风险真的发生之前消除分险，缩小或避免损失，指示公司做出正确的经营战略保护公司的正当利益。但是由于各种各样的原因企业在会计核算时对稳健性原则的应用出现了许多问题。导致企业不能准确地进行会计核算，本文对稳健性原则与其它原则的冲突稳健性原则的应用程度及会计人员的判断能力稳健性原则与其它各项原则的使用顺序相关会计准则存在的问题 关键词：稳健性原则；判断能力；使用顺序；内部控制； Abstract Conservatism principle is an important principle in the enterprise accounting application, under the condition of socialist market economy, enterprises inevitably will encounter all kinds of risks, the implementation of the principle of prudence is before the risk of really resolve analysis, reduce or avoid losses, allow enterprises to make right decisions and protect the enterprises legitimate interests. However, due to various reasons, the application of the principle of conservatism in accounting has been a lot of problems. The status of enterprises can not lead accurate accounting, in this paper, the conflict of the conservatism principle and other principles, the judgment of the conservatism principle application degree and accounting personnel, conservatism principle and the principle of using sequential, related accounting standards exist the problem analysis, reported the conservatism principle applied in enterprise accounting, in order to be able to let the prudence principle in enterprise reasonably extensive use, the author puts forward the solutions to the related problems. So as to avoid or reduce the loss of the economic benefits caused by the application of the enterprise to the stability of the enterprise, the enterprise accounting is more perfect and specific. In order to ensure that enterprises in the market turmoil in an invincible position. Key words: conservatism principle; judgment ability; use order; internal control目录 1 绪论 1 1.1 稳健性原则的相关概述 1 1.2 稳健性原则的重要性 1 1.3 稳健性原则的作用及特点 2 2 稳健性原则的应用背景与意义 3 2.1 稳健性原则的应用背景 3 2.2 稳健性原则的应用意义 3 3 会计稳健性原则在企业应用中存在的问题 4 3.1 稳健性原则与其它原则的冲突 4 3.1.1 稳健性原则与历史成本原则的冲突 4 3.1.2 稳健性原则与可比性，一致性原