谨慎性原则在我国会计实务中的应用

摘  要

谨慎性原则是会计核算中一项重要原则，可防止企业高估资产和收益，还可以防止企业压低负债和费用，并起到预警风险和化解风险的作用。在会计实务中，谨慎性原则体现在核算资产类项目、计提坏账准备、对资产进行减值准备以及收入的确认与计量中。目前，我国会计实务在应用谨慎性原则时存着在系列问题，如与其他会计原则相冲突、带有较大的主观随意性、缺乏可操作性等。为完善会计谨慎性原则的应用，应合理确定各项会计原则的优先使用顺序、提高会计人员的职业判断能力和道德素质、制定操作性强的标准、规范以及加强以独立审计为核心的外部监督。

关键词：谨慎性原则；会计实务；适度性
 

Abstract
The principle of prudence is an important principle in accounting, overvalued assets and prevent enterprises income, but also to prevent the company down debt and costs, and an early warning of risks and resolve risks. In accounting practice, the principle of prudence reflected in the accounting of asset classes, projects, provision for bad debts, impairment of the asset and the recognition and measurement of income. At present, China's accounting practice in the application of the principle of caution when the deposit was in the range of issues, such as conflict with other accounting principles, with greater subjective and arbitrary, the lack of maneuverability. To improve the application of the principle of accounting prudence should reasonably determine the priority of the accounting principles in order to enhance professional accounting personnel judgments and moral qualities, to develop workable standards, norms and strengthen the core of the external independent audit oversight . 

Keywords: The principle of prudence;  Accounting practice;  Moderation

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