浅谈谨慎性的应用

摘　　要

在金融危机过后，会计所处的客观经济环境的不确定性越来越高，会计作为经济管理的重要组成部分，它所提供的信息的准确性对于一个企业的发展起着至关重要的作用。因此，企业和投资者更加关注会计提供的信息的准确和全面性，为此，谨慎性原则的重要性又一度引起了人们的足够关注，本文就谨慎性来展开分析，首先阐述对谨慎性这一的基本性理解及其必要性，会计是一种经济，技术和人工相结合的产物，会计中不确定性的存在就意味着风险的存在，存在风险人们必然会采取一定措施，采取稳健的方法来保护自己，它的正确运用有利于合理保护债权人和所有者的权益，提高会计质量，更加客观的反映企业的资产和利润的真是价值，还有利于企业未雨绸缪，防患于未然。其次，探讨其在会计实务中的应用问题，它广泛的应用于会计实务的各个环节中，减值准备的提取，资产的核算，或有事项的处理等都有涉及这一原则。当然任何事物都具有两面性，谨慎性在应用中也存在不少问题，本文详细的剖析了它的缺陷性，并在此基础上提出了治理对策和合理化建议。

关键词：谨慎性；金融危机；资产；减值准备；
Application of Prudence
ABSTRACT

After the financial crisis, Accounting objective economic environment in which the uncertainty is getting higher, Accounting as an important component of economic management, Accuracy of the information it provides for the development of a business plays a vital role. Therefore, companies and investors pay more attention to the accounting information provided accurate and comprehensive, To this end, the importance of the principle of prudence has once aroused enough concern, Based on analysis of caution to open, This paper firstly caution a fundamental understanding and necessity. the accounting is a product of ecnomic, technical and labour together, the uncertainty of the existence of means of risks, having risks, it will take certain steps to protect itself and wariness principle is to make the uncertainty of a strong reaction. it's right to apply for a reasonable to protect the rights of creditors and owners, to improve the quality and more objective of the enterprise assets and profit is worth, count for enterprises. Secondly, discusses its application in accounting practice, It is widely used in accounting practice of each link, extracting impairment，accounting assets，or dealing with matters of east all have involved the principle. Of course,Everything has two sides, Prudence in the application there are many problems,in the end,this paper analyzes the defects of it, and based on this, advances countermeasures and suggestions

Key words：prudence; financial crisis; assets; impairment

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