摘要谨慎，字典里的意思是“对外界事物或自己言行密切注意,以免发生不利或不幸的事情”。而在会计里，也有一个谨慎性原则。我国企业会计准则规定：企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用1。作为传统会计的八个原则中的一个，谨慎性原则由来已久，它在会计系统中十分常见，应用十分广泛。在实际操作中，谨慎性原则一方面可以促使企业的财务信息更加谨慎可靠，从而降低风险和保护投资者的利益；另一方面也可以成为企业调节利润，修饰财务报表的工具，从而欺骗投资者、损害投资者利益；除此之外，决定是否采用谨慎性措施依赖会计人员自身的职业判断。在会计实务里考虑谨慎性是十分必要的，但是如果用得不恰当也会带来不好的后果。所以，谨慎性原则的运用，使人们争论不断。本文把理论与数据相结合，以谨慎性原则为对象进行研究，希望对完善我国会计准则关于谨慎性的运用产生有益的影响。关键字：谨慎性原则；企业会计准则；上市企业；资产减值1《企业会计准则—基本准则》.中华人民共和国财政部.2006IAbstractPrudence,whichmeans“Peopleshouldpaycloseattentiontooutsidethingsortotheirownwordsanddeedsinordertoavoidadverseorunfortunatethings”indictionaries.Inaccountingwherethereisalsoaprincipleofprudence.Theprovisionsofaccountingstandards:Therecognition,measurementandreportingofbusinesstransactionsoreventsaccountingshouldbemaintainedduecare,shouldnotbeovervalueassetsorincomeandunderestimateliabilitiesorexpenses.Asoneprincipleofeightprinciplesofatraditionalaccounting,theprincipleofprudenceliveforalongtime,Itisverycommonandwidelyusedintheaccountingsystem.Inpractice,theprincipleofprudenceontheonehandcanmakethecompany'sfinancialinformationmorereliableandcautioustoreducetheriskandprotecttheinterestsofinvestors,ontheotherhanditcanalsobecomeatoolofprofitadjustmentandmodificationoffinancialstatements.Inaddition,thedecisionwhethertoadoptprudentmeasuresrelyontheirownaccountingpersonnelprofessionaljudgment.Inpractice,inconsiderationofprudenceisnecessary,butifusedinappropriatelywillbringbadconsequences.Therefore,theuseoftheprincipleofprudencerisingaheateddebate.Inthispaper,Icombinethetheorywiththedataanddoresearchontheprincipleofprudence,hopingtoimproveouraccountingstandardsonprudentuseofbeneficialimpact.Keywords:theprincipleofprudence;accountingstandards;listedcompany;impairmentofassets目录摘要.............................................................................................................IⅡAbstract......................................................................................................II一、绪论....................................................................................................11.1研究背景及问题的提出......................................................................................11.2研究意义..............................................................................................................21.3研究目标..............................................................................................................21.4研究综述..............................................................................................................21.4.1国外研究状况................................................................................................31.4.2国内研究状况................................................................................................41.4.3国内外研究评价...........................................................................
