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在现代会计理论体系中,稳健原则是一项重要的会计原则,在我国颇有争议。稳健原则的基本含义是指:对于经济活动中的不确定性事项,会计处理应持谨慎态度,采取稳健的作法。具体来说,就是对预期可能发生但不完全肯定的损失应预计入帐,对预期可能产生但尚未确定的收益则不予记录反映。实行稳健原则能使企业的财务报表所反映的经营业绩更加真实可信,财务状况更加确实可靠;有利于报表的使用者作出合理的评价和估计,进行有效的经济决策,达到减少和避免经济活动中的部分风险的目的。需要指出的是,稳健原则并不意味着会计人员把费用和损失估计得越多越好,把收益压得越低越好。稳健原则的实质是在会计事项的处理中,在不影响合理反映的前提下,应从多种可供选择的方法中,选择不导致企业盈利虚增(或夸大业主权益)的偏于谨慎保守的一种方法,使会计所反映的企业经济活动比较实在。稳健原则是对现实经济活动中的不确定因素而言的。由于企业所处的外部环境经常复杂多变,经营过
In the modern accounting theory system, the principle of stability is an important accounting principle and it is quite controversial in our country. The basic meaning of the principle of soundness is that, for matters of uncertainty in economic activities, accounting should be cautious and prudent. Specifically, it is expected that losses expected to occur but are not fully accounted for should be accounted for, and those expected to be generated but not yet determined are not recorded. The implementation of sound principles can make the business performance reflected by the financial statements of the company more credible, and the financial status is more reliable; it is beneficial to users of the statements to make reasonable evaluations and estimates, and to make effective economic decisions to reduce and avoid economic activities. The purpose of some of the risks. It should be pointed out that the principle of soundness does not mean that the accounting staff should estimate the costs and losses as much as possible, and the lower the better the income, the better. The essence of the prudent principle is that, in the processing of accounting matters, and without prejudice to reasonable reflections, a variety of alternative methods should be used to select the cautious and conservative ones that do not lead to inflated (or exaggerated owners’) corporate profits. One way is to make the economic activities of enterprises reflected by accounting more realistic. The principle of stability is the uncertainty in real economic activities. Due to the complex and often changing external environment of the company,