论谨慎性原则在会计实务中的应用.docVIP

PAGE PAGE II 摘 要 由于社会经济飞速发展，许多中小型企业面临着众多的发展机遇，同时也有更大的挑战等待着他们，当今社会，由于市场经济持续不断地发展，中小型企业在社会中的会计实务建设方面需求增多。中小企业不仅是我国社会长期关注的焦点，而且也受到大多数社会群体的重视。 在一些调查数据中显示，某些中小企业的会计信息存在造假伪造等严重行为，这些企业在公司内部管理和监管过程中，也存在某些内部管理会计等相关人员利用法律规范存在的一些不足不把规范放在眼里，做着一些非法偷税漏税的行为，从中获取非法的不正当钱财，制造虚假经营业绩等等不良的情况。在这种情况下，本文总结了对于企业会计使用谨慎性原则时应注意的问题，并且根据问题提出了相应的建议。 关键词：会计准则 谨慎性原则 会计核算 Abstract With the development of social economy, in addition to discovering more opportunities in the course of their own development, enterprises are also facing more setbacks and difficulties. At present, due to the continuous development of the market economy, accounting management has gradually been incorporated into the important content of enterprise management. Therefore, in order to promote better development of enterprises, more attention should be paid to accounting management activities. In some survey data show that some small and medium-sized enterprise accounting information such as fake serious behavior, these enterprises in the process of the companys internal management and supervision, there are also some internal management accounting and other related personnel to use some shortages existing in the legal norms do not put the specification, to do some illegal behavior of tax evasion and illegal for illicit money, make false bad business performance and so on. Based on this, this article aims to promote the development of the enterprise by analyzing and solving the problem that the principle of prudence has in the specific application of the enterprise. Keywords： Accounting Standards Prudent Principle Accounting 目 录 TOC \o 1-3 \h \z \u 29564 1 引言 1 16422 2 会计谨慎性原则概论 1 32313 2.1 会计谨慎性原则的定义 1 17470 2.2 会计谨慎性原则的目的 1 27682 3 企业会计准则中谨慎性原则的体现 2 22156 3.1 无形资产的确认 3 16699 3.2 计提资产减值准备 3 21207 3.3 加速计提固定资产折旧 4 31418 3.4 谨慎核算存货实际成本 4 16700 3.5 谨慎处理借款费用资本化 5 1342 3.6 公允价值的适度运用 5 29068 3.7 谨慎处理和披露或有事项 5 14739 4 企业会计使用谨慎性原则应注意的问题 6 22744 4.1 谨慎性应用的相关条款缺乏可操作性 6 31339 4.2 企业会