会计谨慎性原则的起源与经济影响.doc

会计谨慎性原则的起源与经济影响 - PAGE I - PAGE I 会计谨慎性原则的起源与经济影响 The Origin of Accounting Conservatism and Economic Effects 摘 要 谨慎性原则是企业会计中一项历史影响深远但又运用广泛的计量原则。随着我国社会主义市场经济的发展，其不仅可防止抬高资产和收益，压低负债和费用，而且还可以起到预警风险和化解风险的作用。但实际运用中存在利用谨慎性原则操纵利润的现象，因此要采取必要措施趋利弊害，使会计信息更具客观性。 本文从分析谨慎性原则的内涵及其演化过程出发，阐明谨慎性起源的三种解释：契约解释、诉讼解释和税收解释，说明这些解释的理论含义而且列举了相关的实证证据；有关会计谨慎性对经济的经济影响，包括其对经济影响的表现出的优点和存在的问题，指出对谨慎性的主要批评，并且提出相关的改进思路。目前许多体现谨慎性原则的会计处理方法被引进，它对会计实务的影响也日渐凸现，但我国对谨慎性原则的研究大多处于解释运用表层面，本文试图从深入分析谨慎性原则的内涵、起源和经济影响，以丰富我们对谨慎性原则的认识。 关键词：会计谨慎性 会计准则 净资产账面价值 The Origin of Accounting Conservatism and Economic Effects Abstract Cautious principle is that history effect is far-reaching one but apply measuring principle broadly in enterprise accountant. With the development of our country socialist market economy, not only the person may guard against the effect raising assets and avails , lower liabilities and cost, and can arrive at early warning risk and resolve risk up. Reality there exists the phenomenon making use of cautious principle to control profits in the middle applying but need to adopt necessary measure tending towards advantages and disadvantages therefore evil, make accounting information have more objectivity. The connotation the main body of a book is complied with analyzing cautious principle and their evolution process starts off , expounds three kind of cautious origin making an explanation: The contract makes an explanation , legal action makes an explanation sum tax revenue making an explanation, explain that these make an explanation theory import and have listed pertinent demonstration evidence; And in connection with accountant cautious of economy effect, include the merit being and have problem that the person affects to economy, main part pointing out to cautious criticizes, bring forward the pertinent improvement train of thought. Many embody cautious principle accountant at present handling method being introduced to , the impact of it over accounting practice bulges now also gra