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内容摘要

在市场经济条件下,由于竞争风险的日益加剧,会计所处的客观经济环境的不确定性程度越来越高,所以会计信息使用者更加重视与不确定性相关风险信息的揭示,从而,谨慎性原则的应用成为必然。在我国颁布《企业会计制度》和其他具体会计准则中,谨慎性原则得到了进一步的体现。但谨慎性原则本身存在的局限性使得其如何得到正确运用成为一个需要探讨的问题。本文着重研究谨慎性原则在我国会计实务中的应用,并对在应用过程中存在的主要问题和对策进行探讨。
关键词:谨慎性原则;会计实务;局限性

Summary In a market economy, because of the risk of increasing competition, the objective of accounting in which economic environment is becoming more uncertain, so the users of accounting information more attention to risks and uncertainties related to the information revealed to , the application of the principle of prudence inevitable. In China issued the "Accounting System" and other specific accounting standards, the principle of prudence has been further reflected. However, the principle of prudence inherent limitations of the use made of how to get the right to be a need to explore the issue. This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed. Keywords: prudence; accounting practices; limitations 以上这些就是你需要的 欧克!!
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第1个回答  2010-10-02
Abstract
In a market economy, because of the risk of increasing competition, the objective of accounting in which economic environment is becoming more uncertain, so the users of accounting information more attention to risks and uncertainties related to the information revealed, and thus, caution the application of the principle of inevitable. In China issued the "Accounting System" and other specific accounting standards, the principle of prudence has been further reflected. However, the principle of prudence inherent limitations of the use made of how to get the right to be a need to explore the issue. This paper focuses on the principle of prudence in the application of accounting practice, and in the application process are the main problems and countermeasures are discussed.
Keywords: prudence; accounting practices; limitations
第2个回答  2010-10-02
Content abstract(内容摘要)

Under the conditions of market economy, due to competition the growing risks.Accounting the objective economic environment of increasingly high degree of uncertainty
.So the accounting information user more attention and uncertainty of information related risks.Thus, the application of the principle of caution become inevitable.In China promulgated the enterprise accounting system and other specific accounting standards, prudence principle has been further.But the prudence principle itself exists limitation makes its properly using a need to discuss the problem.This paper studies the principle of caution in the accounting practice, and the application in the application process of the main existing problems and countermeasures are discussed.
关键词:The principle of caution;Accounting practice;limitations
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