【毕业论文】谨慎性原则在会计应用中的问题及对策论文.docVIP

目 录 摘要 …………………………………………………………………………… 1 引言 …………………………………………………………………………… 2 一、谨慎性原则概述…………………………………………………………… 2 二、谨慎性原则在运用中存在的问题………………………………………… 3 （一）谨慎性原则运用的局限性……………………………………………… 3 （二）谨慎性原则与资产折旧的冲突………………………………………… 3 （三）谨慎性原则与计提资产减值准备的冲突……………………………… 5 （四）谨慎性原则应用的主观臆断性强……………………………………… 6 三、谨慎性原则应用的建议…………………………………………………… 6 （一）合理安排会计原则使用顺序…………………………………………… 7 （二）适度运用谨慎性原则…………………………………………………… 7 （三）对谨慎性原则的应用进行必要的约束………………………………… 8 （四）提高会计人员的业务素质和职业判断能力…………………………… 10 四、结论………………………………………………………………………… 11 参考文献………………………………………………………………………… 12 【摘要】 越来越多的研究表明，会计谨慎性原则是一把双刃剑。一方面合理应用谨慎性原则能对企业经营中存在的风险加以合理估计，有利于企业作出正确的经营决策，提高企业的市场竞争力。另一方面，由于谨慎性原则本身所具有的一系列特点如明显的倾向性等，给企业留下了广阔的以谨慎性原则为借口操纵利润的空间。本文系统地评论了谨慎性原则在新准则中的应用。第一方面为谨慎性原则概况，第二方面为谨慎性原则在具体运用中存在的问题，对企业财务状况和经营成果会产生怎样的影响，第三方面为谨慎性原则应用的对策分析，从会计制度和会计人员两方面论述。文章最后指出了谨慎性原则在我国的研究现状。 【关键词】谨慎性原则　资产折旧　资产减值　资产可收回金额 Abstract：More and more studies show that the principle of prudent accounting is a double-edged sword. On the one hand, a reasonable application of the principle of prudent management of enterprises in the risk estimates to be reasonable and is conducive to the operation of enterprises to make the right decisions, improve their market competitiveness. On the other hand, due to prudent principle itself is a series of features such as the obvious tendencies, to leave a vast enterprise to prudent principle of profit as an excuse manipulation of space. This paper to comment on the principle of prudence in the application of the new guidelines. First, the principle of prudent profile, the second principle of respect for caution in the use of specific problems that exist in the enterprises financial position and operating results, how will the impact of third prudent application of the principle of countermeasures, Accounting system and accounting personnel on both sides. In conclusion, the article pointed out that the prudent principle of the status quo in China. Keywords：The principle of caution；Depreciation of a