谨慎性原则在金融资产计量中的应用.pdf

毕 业 论 文 谨慎性原则在金融资产计量 中的应用 盐城工学院本科生毕业论文 2012 谨慎性原则在金融资产计量中的应用 摘 要：谨慎性原则是企业金融资产会计核算中的一项重要原则，亦称审慎原则、 稳健性原则、保守主义等，当会计环境中存在不确定因素和风险、会计确认和计量 的准确性受到影响的情况下，企业应运用谨慎的判断和稳妥的会计方法来进行处理。 但在实际应用中，谨慎性原则往往受到主观臆断等各种因素的影响，导致会计信息 失真。进入二十一世纪以后，随着经济的发展，经济全球化和国际竞争的加剧，会 计所处的经济环境的不稳定性及不确定性越来越高，会计信息使用者所面临的决策 风险也越来越大，谨慎性原则针对经济活动中的不确定因素，减少会计风险而成为 必然。但任何事物都具有其两面性，谨慎性原则若是使用不当，不仅不能抵御风险， 相反还会带给会计信息使用者错误的信号。因此，谨慎性原则在金融资产计量中的 的合理运用，对我国企业实现合理核算，降低经营风险有重大的现实意义。 关键词：谨慎性原则：金融资产；应用；问题；建议 I 谨慎性原则在金融资产计量中的应用 The principle of prudence in financial assets measurement application Abstract: Prudence principle is an important enterprise accounting principle , also called prudent principle, the conservative, when accounting environment uncertainty factors and risk, accounting recognition and measurement accuracy affected cases, enterprise should use caution judgment and safer to handle accounting methods. But in practical applications, the principle of prudence and individual subjective interpretation takes the tendency of influence, resulting in the distortion of accounting information. After entering the 21st century, with the development of economy, the economic globalization and international competition intensifies, accounting the economic environment the instability and uncertainty is more and more high, the accounting information user decision risk facing increasing, the principle of caution on economic activity, reduce the uncertain factors accounting risk and become inevitable. But everything has its two-faced, prudence principle if use undeserved, not only cant resist risk, and instead will bring the accounting information user wrong signals, thus, prudence principle