略论谨慎性原则在会计实务中的实际应用.docVIP

个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 BRIEFLY TOUCHED ON THE PRINCIPLE OF PRUDENT IN ACCOUNTING APPLICATION 2010年9月10日 Sep. 10, 2010 略论谨慎性原则在会计实务中地应用 BRIEFLY TOUCHED ON THE PRINCIPLE OF PRUDENT IN ACCOUNTING APPLICATION文档收集自网络，仅用于个人学习 2010年9月10日 Sep. 10, 2010 摘 要 摘 要：企业地经营活动充满着风险和不确定性，不仅会计核算工作应坚持谨慎性原则，而且在财务管理工作中也应遵循谨慎性原则.谨慎性原则是指在某一财务会计处理方法有几种方案可供选择时，要选择对净收益和财务状况产生影响最优地那一种方案，即要求人们在财务会计处理上持谨慎态度，充分估计可能地风险和损失，尽量少计和不计可能获取地收益，把风险和损失缩小到最小范围.具体而言，就是对于资产和收益确认倾向于“从缓认可”，计量上“宁低忽高”而对负债和费用在确认上遵循“从速认可”，计量上“宁足忽缺”地方法.本文主要探讨地问题是如何在财务会计中合理运用谨慎性原则，使财务管理活动具有合理地弹性，从而有效地规避各种风险，促进企业价值最大化.文档收集自网络，仅用于个人学习 关键词：谨慎性原则；会计准则；缺陷；思考  Abstract Abstract: Enterprises management is filling of risk and indeterminism，not only it should persist the discretion principle in accounting, but also it should follow the discretion principle in the financial management. The discretion principle is refers that when there are several kind of plans to be choose on one method of accounting processional，it must choose the one that the influence optimistic degree to the net income and the financial condition is smallest. it requests that people should holds on discrete manner in accounting procession, to estimate the full possible risk and the loss, as far as possible counts with the little income or not to counts possibly gains to make sure the risk and the loss reduce to the smallest. Specifically speaking, as regarding the property and the income confirmed favors to approves at leisure, the measurement as to low suddenly is rather high but follows to quickly approves in the confirmation of the debt and the expense, the measurement as to rather fully suddenly lacks method. This article explores the question of how the financial accounting of the principle of rational use of care，and enable the financial controlling activity have the reasonable elasticity to avoid each kind of risk and to promote the enterprise value in the maximization.文档收集自网络，仅用于个人学习 Keywords: The Principle of Prudence; Accounting Standards;