浅析会计谨慎性原则的应用及其局限.doc

浅析会计谨慎性原则的应用及其局限 ［ ］中国实行会计谨慎性原则，是建立在社会主义市场经济基础上，但在其的应用过 程中必须把握适度地应用谨慎性原则，发现其本质。随着市场经济发展速度的加快，在这样 一个个不确定的市场经济环境不，企业投资潜在风险要求在会计计量时有谨慎性，可有效防止 企业高估资产和收益，低估负债和费用，才能提供可靠的会计信息，帮助经营者做出正确的决 策。但作为一项会计原则，它在运用中具有明显的倾向性、主观臆断性等局限性。木文阐述 了会计谨慎性原则在我国会计核算、财务分析中的具体运用，提出了谨慎性原则存在的问题, 揭示了局限性，并且针对其所存在问题及局限性提出了一些改进意见和应对措施。 ［关键字］会计谨慎性原则局限应用建议 Analyses the application and limitations of Accountant Cautious Principle [Abstract] The Accountant Cautious Principle is a general principle plays a fixed role in accounting. It requires that when the enterprise make professional judgment in the face of uncertain circumstances, should maintain necessary cautious fully estimated all liabilities, losses and expenses, and try to undercount or disregard the possible assets and earnings. The normal operation of the enterprise internal financial management is closely connected with the smooth progress of the principle of caution link, and we need to strengthen control in the real life, to keep economic sustainable development. China adopts the principle of caution, is on the basis of the socialist market economy. But in the process of its application we must grasp moderately applied the principle of caution, found its essence. With the speeding up of the market economy development speed, in a such an uncertain environment of market economy, enterprise investment risk potential requirements in the accounting measurement of caution, so that we can effectively prevent the enterprise overstate assets and income, underestimate liabilities and expenses，can provide reliable accounting information, help the operator to make the right decisions. This paper introduces the concrete application of Accountant Cautious Principle in accounting and financial analysis in China reveals its limitations, and puts forward some improvement suggestions and measures in view of the limitations. [Key word] Accountant Cautious Principle limitation application Suggestions 目录 TOC \o 1-5 \h \z 弓 IB 1 HYPERLINK \l bookmark5 \o Current