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《企业会计准则》第十八条指出:“会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用”。谨慎性原则作为会计核算的一般原则写入法规,这是我国财会改革的重要标志之一。贯彻谨慎性原则,对于企业在市场经济条件下规避、转移经营风险,防止资本流失,加强资产保值增值,真实反映盈亏状况,具有重要的意义。但是,从推行财会改革一年多的情况看,在会计核算中,贯彻谨慎性原则尚有一定差距。笔者拟就贯彻谨慎性原则,加强企业自我保护,谈谈自己的看法。
Article 18 of the Accounting Standards for Business Enterprises states: Accounting regulations should follow the principle of prudence and reasonably calculate the losses and expenses that may occur. The principle of cautiousness is written into laws and regulations as a general principle of accounting, which is one of the most important symbols of China’s accounting reform. Implementing the principle of prudence, it is of great significance for enterprises to circumvent and divert operational risks in the conditions of a market economy, to prevent loss of capital, to enhance the value of assets and to truly reflect the profit and loss situation. However, judging from the situation in implementing the reform of the accounting system for more than a year, there are still some gaps in implementing the principle of prudence in accounting. I intend to implement the principle of prudence, strengthen self-protection of enterprises, to talk about their own views.