编号（学号）：新会计准则中谨慎性原则的应用与探索摘要：谨慎性原则是企业会计核算中的一项重要原则，在我国新会计准则中得到了充分的应用和体现。谨慎性原则的广泛应用，有利于防止企业虚夸资产、虚增利润的现象发生。也有利于提高企业在市场上的竞争力。阐述了谨慎性原则在新套计准则中的应用，并对其实际应用提出合理建议。关键词：谨慎性原则，合理性建议PrudenceprincipleinnewaccountingstandardsapplicationandexplorationAbstract：TheprincipleofprudentbusinessaccountingisanimportantprincipleinthenewaccountingstandardsofChina,hasmadefullapplicationandembodiment.Theprudenceprincipleiswidelyapplied,isconducivetothepreventionofenterpriseexaggerativeasset,falseprofitphenomenon.Alsohelpstoimprovethecompetitivenessofenterprisesinthemarket.Expoundstheprincipleofcautioninthenewsetofaccountingstandardsintheapplication,andtheapplicationtoputforwardreasonablesuggestions.Keywords:Theprincipleofcaution，reasonablesuggestions目录1引言12谨慎性原则的含义及必要性.....................................................................................12.1含义...................................................................................................................12.2有利于保护投资者和债权人的利益...............................................................12.3有利于提高会计信息质量...............................................................................12.4有利于规避不确定因素或风险.......................................................................23谨慎性原则在新会计准则中的应用.........................................................................23.1资产减值准备的计提.......................................................................................23.2固定资产折旧的计提.......................................................................................23.3收入的确认.......................................................................................................33.4或有事项的确认...............................................................................................33.5关联方交易的披露...........................................................................................44、谨慎性原则应用中存在的问题..............................................................................54.1谨慎性原则的相关条款缺乏可操作性...........................................................54.2会计人员在操作实务中带有极大的主观性...................................................54.3谨慎性原则与客观性原则的冲突...................................................................64.4市场价格机制对谨慎性原则运用的制约.......................................................65.合理运用谨慎性原则的建议....................................................................................65.1建立相关条款使谨慎性原则具有可操作性...................................................65.2积极防止人为操纵的行为出现.......................................................................6第I页共II页5.3要加强监督，强化约束机制...........................................................................75.4将谨慎性原则的运用与会计信息的充分披露有机地结合起来...................7总结：............................................................................................................................7参考文献..........................................................................................................
