会计稳健性原则在我国上市公司中的应用研究.docVIP

PAGE PAGE 18 会计稳健性原则在我国上市公司中的应用研究 摘要：稳健性原则最初是在民商法中提及，是财产托管人为了确保受托责任得到忠实履行而采取的一种策略，后逐渐被会计人员所接受，成为一项公认的会计准则。它要求企业在进行账务处理时保持审慎态度，针对不确定因素，充分估计企业未来将面临的风险和损失，确认可以预见的损失和费用，而对于存在风险的收入或利得，则不予确认和入账。贯彻该原则一方面可以使会计盈余反映得更为稳健与保守，减少信息不对称所带来的逆向选择和道德风险，保护股东、债权人和投资者等外部人的利益。而另一方面，由于会计稳健性原则需要依靠会计人员大量的职业判断，不可避免得存在一些非理性决定导致的会计信息失真或者直接沦为企业粉饰报表、平滑盈余的工具。 会计稳健性原则在我国的实践不过近二十年的时间，但是它的发展速度较快，几乎覆盖了会计核算的整个过程。从1997年开始，财政部就陆续颁布了多项会计准则来规范我国的会计核算。本文着力于研究会计稳健性原则在我国上市公司中的应用，通过一些具体事例来剖析稳健性原则的利弊，从而提出切实有效的监管措施。 关键词：风险控制，财务造假，利弊，措施 Research on the application of accounting conservatism principle in listing Corporationin China Abstract： Conservatism principle was first mentioned in the civil and commercial law, property custodian to ensure accountability be faithfully fulfill and adopt a strategy of gradually after the accounting personnel to accept, become a generally accepted accounting principles. It requires that the enterprise in the accounting treatment and maintain a cautious attitude, fully estimate the enterprises will face the risks and losses, confirm the foreseeable losses and expenses, and the uncertainty of income or profit is not recognized and recorded. Implement the principles can make the accounting earnings reflect a more sane and conservative, the interests of the people outside the reducing information asymmetry caused by the adverse selection and moral hazard, protection of shareholders, creditors and investors. And on the other hand, because of the need to rely on a large number of accounting personnel of professional judgment of accounting conservatism principle, inevitably have to the presence of some non rational decisions lead to accounting information distortion or directly reduced enterprise whitewash report, earnings smoothing tool. The accounting conservatism principle in our country has been in China for nearly twenty years, but its development speed is fast, covering the whole process of accounting. Since the beginning of 1997, the Ministry of finance has issued a number