谨慎性原则在会计核算中的应用研究
摘 要
谨慎性原则是企业会计核算中一项重要原则，运用广泛，但谨慎性原则既有其合理的一面，同时也存在着局限性，因此要采取必要措施趋利弊害，使会计信息更具客观性。
文章主要采用实证研究、定性分析的方法开展研究，对谨慎性原则在会计核算运用中的局限以及改进措施进行了探讨。并针对目前谨慎性原则在会计核算运用中所出现的矛盾，分析了谨慎性原则在会计核算运用中的制约因素以及产生矛盾的原因，最后提出解决谨慎性原则在会计核算运用中局限性问题的具体措施。
关键词：谨慎性原则；局限性；解决措施
The Prudence Principle in the Accounting Application
Abstract
Cautious principle is an important enterprise accounting principle, widely used, but the principle of caution both its reasonable aspect, but also has limitations, so to take necessary measures against which the advantage and disadvantage, so that the accounting information more objective. The article mainly USES the empirical research, the methods of qualitative analysis of research, of caution principle in account the application limitation and improving measures are discussed. Based on the prudence principle in the accounting use occurred in the contradiction, analyzes the prudence principle in the accounting factors restricting the use and the cause of the contradictory, and finally proposes the solution prudence principle in the accounting problems in the use of the concrete measures of limitations
Key words：cautious principle；limitation；improvement measures
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