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随着我国市场经济的日益发展,我国的会计制度也发生了深刻的变化。本文从谨慎性原则的内涵、新旧会计制度中谨慎性原则的比较分析以及谨慎原则在实际运用中的局限性、合理运用谨慎性原则的思考认为谨慎原则是会计核算必不可少的一般原则之一,但其在运用时与其他会计原则之间存在矛盾与冲突;同时谨慎原则在运用时主要依靠会计人员的职业判断,因此,为了防止企业任意使用或歪曲使用谨慎原则,使会计信息可靠、真实、公允,必须合理适度的运用谨慎原则。
With the continuous development of the market economy in our country, profound changes have taken place in our country’s accounting system. This article from the connotation of the principle of prudence, the comparative analysis of the prudential principle of the old and the new accounting system and the limitation of the prudential principle in practical application, and the reasonable application of the principle of prudence, considers the principle of prudence as one of the general principles of accounting , But there are contradictions and conflicts between them and other accounting principles when they are used. At the same time, the prudential principle mainly relies on the professional judgment of accountants. Therefore, in order to prevent enterprises from using or distorting the principle of prudence, the accounting information is reliable and true , Fair, reasonable and appropriate use of the precautionary principle.