关于会计谨慎性原则运用的研究

摘要
  谨慎性原则是一项重要的会计原则，在市场条件下，企业的风险和竞争逐渐增大，会计人员在大经济环境下也在扮演着越来越重要的角色，谨慎性原则也变得十分重要起来。本文介绍了会计谨慎性原则在我国现代会计中的具体运用，以及提出谨慎性原则的“双刃剑”效应，并提出相应的改进建议。

  关键词：谨慎性原则；会计；运用；对策
Research On the Application of Accounting Conservatism Principle
Abstract
Conservatism Principle is an important accounting principle. Following the increase of business risk and competitions under economy market, accounting personnel play a more significant role in nowadays economic environment, conservatism principle becomes more important. This research introduces the specific application of accounting conservatism principle in contemporary accounting system in China, reveals the double-side effects of conservatism principle, and provides relevant suggestions for improvement.
Key words: Conservatism Principle; accounting; applications; measurements

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