会计谨慎性原则在资产计量中的应用

会计谨慎性原则是针对经济活动中会计的不确定性及风险的存在等因素提出的，它要求会计人员在会计核算处理上务必保持小心谨慎的态度，不虚增资产和利润，少计费用和损失。谨慎性原则是会计信息质量中必要的组成部分，是财务会计报告所遵循的基本准则和标准。近年来，随着市场经济的不断发展，会计改革也在日益深入，谨慎性原则得到不断完善发展。但是，大量的研究资料表明，许多上市公司在利用谨慎性原则进行盈余管理和利润操纵，这就违背了谨慎性的要求。如果企业滥用或者不用谨慎性原则，就会导致企业的利润出现虚假繁荣，这将严重扰乱经济市场，不利于整个市场经济的发展。本文就谨慎性原则在资产计量中的的应用以及应用中应注意的问题进行了粗浅分析。

关键词：谨慎性；资产减值损失；资产减值准备

The prudence accounting principle in the assets measurement ABSTRACT

The prudence accounting principle is put forward according to the risks, uncertainties and other factors for accountants in economic activities. It requires accountants to maintain a cautious attitude in accounting treatment, not to inflate assets and earnings, or less charges and losses. The caution principle, also known as the stability principle, is the principle not affected by uncertainties factors, business must maintain the necessary caution on transactions and matters in recognition, measurement and reporting, should not overestimate the assets or income, or underestimate debt or cost. The prudence principle is a necessary component of the accounting information quality and the basic norms and standards the financial accounting report must follow. In recent years, with the continuous development of market economy, and the increasingly in-depth of the accounting reform, the prudence principle has also developed and improved. However, a large number of research data shows that many listed companies use the prudence principle to do earning management, which violates the requirements of prudence. If the principle be used abusively or not carefully, it will lead to a false prosperity, and that will seriously disrupt the market economy, which is not conducive to the development of market economy. In this paper, I mainly analysis the prudence principle in asset measurement applications and application issues to be awared.

Key words：Conservatism；Impairment of assets；Allowance for assets impairment

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