论文编号： 华南师范大学增城学院本科毕业论文（设计） 题 目：试论谨慎性原则对会计信息披露的影响姓 名： 陈绮清 学 号： 060314131 系 别： 会计系 专业班级： 06 国际会计一班 指导老师： 吴霏雨 中 文 摘 要 在新的会计准则颁布后，谨慎性原则得到了充分的应用，同时也使会计信息的披露发生重大的变化。在市场经济条件下，由于竞争和风险的日益加剧，会计所处的客观经济环境的不确定程度越来越高，以投资为主体的会计信息使用者更加重视与不确定性相关的风险信息的揭示，从而，谨慎性原则也逐渐成为对披露具有相关性和可靠性质量特征的会计信息的修订性原则。本文从谨慎性原则对会计信息披露的影响入手，通过对谨慎性原则的认识和了解，分析谨慎性原则在会计信息披露中的应用，从而进一步了解谨慎性原则对会计信息披露的影响，并且指出谨慎性原则在会计信息披露中存在的问题和对这些问题提出的建议。关键词：谨慎性原则； 会计信息披露； 应用； 影响； 会计信息质量； 建议AbstractUnder the new accounting standards promulgated, the principle of prudence has been fully applied, but also to the disclosure of accounting information important changes. In the market economy, as growing competition and risks, the objective of accounting in which the economic environment increasingly high degree of uncertainty to investment as the main users of accounting information more attention to the risks and uncertainties related information revealed, thus, the principle of prudence has become a right to disclose relevant and reliable accounting information quality characteristics of the principle of the amendment. In this paper, the principle of prudent accounting information disclosure of starting, by the principle of prudent awareness and understanding of the principle of prudent accounting information in the application of the principle of prudence in order to further understand the disclosure of accounting information, and that the principle of prudent accounting information d...
