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1、XXXXXXXXXXX论会计谨慎性原则的应用作者XXX层次专业会计学年级XXXX学号XXXXXXXXX办学形式办学地点XXXXXXXX指导教师成绩摘要摘要谨慎性原则是企业会计核算中运用的一项重要原则,亦称审慎原则,在会计环境中存在不确定因素和风险、会计要素的确认和计量的精确性受到影响的情况下,应运用谨慎的职业判断进行会计处理。进入二十一世纪后,随着改革开放的深入、WTO的加入、经济全球化和国际竞争的加剧,会计所处的经济环境的不确定性越来越高。会计信息使用者面临的决策风险也越来越大,从而,谨慎性原则的应用成为必然。任何事物都有两面性,谨慎性原
2、则也是如此,若运用不当,不仅不能降低会计风险,相反的还会破坏会计信息的真实性,所以谨慎性原则的合理运用,对增强我国企业抵御风险的能力具有重要的现实意义本文论述了谨慎性原则在我国的发展历程及我国现代会计中具体应用,以及我国实施谨慎性原则应注意的问题并针对存在的问题提出了一些解决对策。希望会计信息使用者更加重视与不确定性相关的风险信息的揭示。因而,谨慎性原则在企业会计中的正确运用应引起我们的足够重视,关键词:谨慎性原则;发展;运用;问题;改善ABSTRACTABSTRACTPrudenceprincipleisanimportantprinci
3、pleintheenterpriseaccounting,alsoknownastheprincipleofprudence,existingintheaccountingenvironmentuncertaintyaffectedbytheaccuracyofrecognitionandmeasurementofaccountingelements,andtheriskfactorsofthecase,shouldusetheoccupationjudgmentcautiousaccountingtreatment.Enteraftert
4、wenty-firstCentury,withthedeepeningofreformandopening-up,theadditionofWTO,theeconomicglobalizationandinternationalcompetition,theuncertaintyoftheeconomicenvironmentinwhichaccountingismoreandmorehigh.Facingtheaccountinginformationuser'sdecision-makingriskisalsogrowing,thus,
5、cautiousapplicationoftheprincipleofinevitable.Everythinghastwosides,soistheprincipleofprudence,ifusedimproperly,notonlycanreducetheriskoftheauthenticityofaccounting,butfailureofaccountinginformation,sotheprudenceprincipleisreasonableuse,hasimportantpracticalsignificancetoe
6、nhancetheabilityofresistingriskinChineseEnterprisesThispaperdiscussestheapplicationofprudenceprincipleinthecourseofdevelopmentofourcountryandourcountryinmodernaccounting,aswellasourcountryshouldbepaidattentiontoinimplementingprudentprincipleproblemandinviewoftheexistingpro
7、blemsandputsforwardsomesolvingcountermeasures.Hopethedisclosureofaccountinginformationuserspaymoreattentiontotheriskassociatedwithuncertaininformation.Therefore,thecorrectuseoftheprecautionprincipleintheenterpriseaccountingshouldcauseourenoughattention,Keywords:theprincipl
8、eofprudence;development;application;problem;improvement目录目录一、谨慎性原则的涵义及必要性1(一)谨慎性原则的涵义1(二)