论谨慎性原则在会计实务中的运用（On the application of prudence principle in accounting practice）.docVIP

论谨慎性原则在会计实务中的运用（On the application of prudence principle in accounting practice） On the application of prudence principle in accounting practice Thesis search Classification of papers Taobao crown shop -------------------------------------------------------------------------------- In recent years, with the deepening of reform and opening up and the accession of WTO, the uncertainty of the objective environment has become higher and higher. Accounting as an important part of economic management, as an international language of business, the actual situation of the accounting information system, can fully and accurately reflect, whether it is on the national macro-control, or the management of the enterprise and the investor decisions will play a vital role. Accounting information users should pay more attention to the disclosure of risk information related to uncertainty. Therefore, we should pay enough attention to the correct application of prudence principle in accounting practice. Prudence principle means to maintain the necessary caution in the presence of uncertain factors, neither to overestimate assets or profits, nor to underestimate liabilities or costs. In accounting, reasonable estimates of the possible losses and expenses of the enterprise shall be made. In the market economy, enterprises will inevitably encounter risks, such as storm, the death of the debtor, bankruptcy, fixed assets due to technological advances and early retirement, vicious competition and so on. There is a risk of enterprise management, the implementation of the principle of prudence, to a reasonable estimate of the risk, can resolve the risk before the actual risk, and risk prevention, help enterprises to make the correct decision, is conducive to the protection of the interests of the owners and creditors, the real examination of the liability of the operator. Help to improve the competitiveness of enterprises in the market. The principle of prudence in accounting practice in all