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谨慎性原则是企业会计核算中的一项十分重要的应用原则,它的应用十分广泛。其起到预警风险和化解风险的重要作用,既可以防止抬高资产和收益,又可以压低负债和费用。因此,谨慎性原则在会计实务中的应用应当引起重视。但是,在实际的运用过程中,出现了一系列的问题,出现了类似有人故意利用谨慎性原则来操纵利润等的不良现象。采用必要的措施趋利避害,思考谨慎性原则在会计实务中的具体应用十分有意义,这样可以使得会计信息更加具有客观性。
The principle of prudence is a very important application principle in enterprise accounting. It is widely used. It plays an important role in early warning of risks and risk mitigation, both to prevent the raising of assets and earnings, and to reduce liabilities and costs. Therefore, the principle of prudence should be paid more attention to in accounting practice. However, during the actual operation, a series of problems arose, and the emergence of a phenomenon similar to the deliberate use of prudential principles to manipulate profits and other adverse phenomena. Adopt the necessary measures to profit and avoid disadvantages, thinking cautious principles in the practical application of accounting practice is very meaningful, so that accounting information can make more objective.