会计谨慎性原则的具体运用及其存在的问题研究摘 要会计谨慎性原则是会计工作需要遵守的重要原则之一。近年来，经济发展迅速，会计人员面临的内外环境越来越复杂。企业要在竞争激烈而又复杂的环境更好地生存，就要求会计核算保持谨慎性，遵循谨慎性原则。对于未来可能出现的负债和费用进行合理核算，不得多计资产或收益，少计负债或费用，以使得企业的会计风险最小化。在本文中，首先阐释了会计谨慎性原则的内涵，通过内涵可以知道会计谨慎性原则在会计工作中的重要性。然后介绍谨慎性原则在会计工作中的具体应用，从中得出会计谨慎性原则在具体应用中的利弊。最后，就谨慎性原则在具体应用中的弊端提出改进措施和建议，为经营者的决策提供更准确的数据，使企业利益最大化，最终让整个市场经济良性循环。关键词：谨慎性原则；会计核算；改进措施Study on the specific application of the principle of accounting caution and its existing problemsIAbstractThe principle of accounting prudence is one of the important principles to be followed in accounting work.In recent years, with the rapid economic development, the internal and external environment of accountants is more and more complex.In order to survive in the competitive and complex environment, enterprises should be prudent in accounting and follow the principle of prudence.In order to minimize the accounting risk of the enterprise, the liabilities and expenses that may appear in the future should not be calculated in excess of assets or income and in excess of liabilities or expenses.In this paper, the author first explains the connotation of accounting prudence principle, through which we can know the importance of accounting prudence principle in accounting work.Then it introduces the concrete application of the prudence principle in the accounting work and obtains the advantages and disadvantages of the prudence principle in the concrete application.Finally, the paper proposes improvement measures and Sugge...
