谨慎下经济后果研究要点.docxVIP

谨慎性原则运用的经济研究   摘 要 谨慎性原则即稳健性原则，是指企业会计人员面对不同会计处理方法和程序时，在合理选择的基础上选用对所有者权益影响最小的方法进行会计处理，合理地核算可能发生的各项损失和费用，是企业会计核算中影响深入、运用广泛、历史悠久又颇具争议的会计基本原则。在实际会计应用过程中有着“双刃剑”的作用，一方面能够更加稳健地反映企业会计盈余，保护投资者和债权者的利益；另一方面则带有会计人员的主观随意性，成为某些企业平滑利润、粉饰报表的工具。 国内外学术界近几年也纷纷对其的利弊进行研究和权衡，越来越多地提倡善用、适度地运用谨慎性原则。 1993年我国的《企业会计准则》中首次引入谨慎性原则，2007年我国新实施会计准则进一步充实了谨慎性原则的内容。但是，由于我国学术界对谨慎性原则研究时间较短，尚未形成统一、系统的成果，尤其是基于公司层面的会计谨慎性研究更是相对不足，这就为本文的研究提供了契机。因此，本文通过对谨慎性原则在会计实务运用的经济后果进行研究，发现我国谨慎性原则运用存在的问题，并提出针对性的改善措施和意见，以期丰富会计谨慎性原则经济后果研究的内容，在一定程度上提供我国企业对会计谨慎性原则的认识和理解。 【关键词】谨慎性 稳健性 会计原则 经济后果 Abstract The principle of caution that the conservatism principle is refers to the enterprise accounting personnel with different accounting methods and procedures, based on reasonable choice on the selection of the interests of the owner of the minimum impact method of accounting, the accounting losses and expenses reasonably likely to occur, is the enterprise accounting influence deeply, widely used, accounting principles has a long history and controversial. There is a double-edged sword role in the actual application of the accounting process, on the one hand can be more robust to reflect the enterprise accounting earnings, the protection of investors and creditors interests; on the other hand, with the accounting personnels subjectivity, some enterprises become smooth profits, whitewash report tool. The academic circles at home and abroad in recent years also have the advantages and disadvantages of research and trade-offs, encouraging the use of more and more, appropriate use of the principle of prudence, attention is first introduced the principle of prudence.1993 application of prudence principle in accounting standards enterprises in China, in 2007 Chinas implementation of new accounting standards to further enrich the principle of prudence. However, due to Chinas academic circles on the principle of prudence of a short time, has not yet formed a unified system, achievements, especially the research based on the p