新会计准则中谨慎性原则的应用研究.docVIP

新会计准则中谨慎性原则的应用研究 [摘 要] 越来越多的研究表明，会计谨慎性原则是一把双刃剑。一方面合理应用谨慎性原则能对企业经营中存在的风险加以合理估计，有利于企业作出正确的经营决策，提高企业的市场竞争力。另一方面，由于谨慎性原则本身所具有的一系列特点如明显的倾向性等，给企业留下了广阔的以谨慎性原则为借口操纵利润的空间。本文系统地评论了谨慎性原则在新准则中的应用。第一方面为谨慎性原则概况，第二方面为谨慎性原则在具体运用中存在的问题，对企业财务状况和经营成果会产生怎样的影响，第三方面为谨慎性原则应用的对策分析，从会计制度和会计人员两方面论述。文章最后指出了谨慎性原则在我国的研究现状。 [关键词]谨慎性原则；资产折旧；资产减值；资产可收回金额  Research on Application of prudence principle in New Accounting [Abstract] More and more studies show that the principle of prudent accounting is a double-edged sword. On the one hand, a reasonable application of the principle of prudent management of enterprises in the risk estimates to be reasonable and is conducive to the operation of enterprises to make the right decisions, improve their market competitiveness. On the other hand, due to prudent principle itself is a series of features such as the obvious tendencies, to leave a vast enterprise to prudent principle of profit as an excuse manipulation of space. This paper to comment on the principle of prudence in the application of the new guidelines. First, the principle of prudent profile, the second principle of respect for caution in the use of specific problems that exist in the enterprises financial position and operating results, how will the impact of third prudent application of the principle of countermeasures, Accounting system and accounting personnel on both sides. In conclusion, the article pointed out that the prudent principle of the status quo in China. [Keywords] The principle of caution；Depreciation of assets Impairment of Assets；Recoverable amount of assets；  目 录 引言 1 一、谨慎性原则的含义及必要性 1 （一）谨慎性原则的含义 1 （二）谨慎性原则的必要性 1 1.有利于保护投资者和债权人的利益 1 2.有利于提高会计信息质量 1 3.有利于规避不确定因素或风险 1 （三）谨慎性原则的现实意义 2 1.资产减值准备的计提 2 2.固定资产折旧的计提 2 3.收入的确认 2 4.或有事项的确认 3 5.关联方交易的披露 3 二、谨慎性原则运用中存在的问题 3 （一）谨慎性原则自身存在的问题 3 1.谨慎性原则的相关条款缺乏可操作性 3 2.谨慎性原则与客观性原则的冲突 4 （二）谨慎性原则运用中存在的问题 4 1.会计人员在实务操作中带有极大的主观性 4 2.市场价格机制对谨慎性原则运用的制约 4 3.谨慎性原则在我国实际运用中的不均衡性 4 三、合理运用谨慎性原则的建议 4 （一）解决谨慎性原则自身问题的建议 4 1.谨慎性原则的相关条款应具有