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谨慎性原则在会计实务中的运用【摘要】谨慎性原则在会计实务中扮演着重要的角色，其定义和作用决定了会计准则中的应用。
在财务报表编制中，谨慎性原则的运用能够有效地保护投资者利益，同时风险管理中的谨慎性原则也具有重要意义。
谨慎性原则与透明度密不可分，对于维护市场秩序和信任起着关键作用。
谨慎性原则与利润管理之间常常存在冲突，需要谨慎权衡。
结论部分将探讨谨慎性原则在实际应用中的情况，并探讨其未来发展方向。
谨慎性原则的重要性和应用范围已经超出了会计领域，对于金融体系的稳定和发展具有不可替代的作用。
【关键词】谨慎性原则、会计实务、重要性、定义、应用、准则、财务报表、风险管理、透明度、利润管理、冲突、实际应用、未来发展方向1. 引言1.1 谨慎性原则在会计实务中的重要性谨慎性原则在会计实务中扮演着至关重要的角色。
它作为会计准则中的基本原则之一，旨在保证财务报表的真实性、客观性和可靠性。
谨慎性原则要求会计人员在面临不确定性时，应当保持审慎的态度，谨慎地处理各种会计事务，确保财务信息不被夸大或缩小，从而使公司的财务状况能够得到准确反映。
谨慎性原则的重要性不仅在于保证财务报表的可靠性，更在于提供了投资者和利益相关者对公司财务状况的客观评估依据。
通过谨慎性原则的应用，公司能够避免夸大财务业绩，掩盖风险，从而提高了财务信息的透明度和可信度，增强了市场信心，促进了资本市场的有效运作。
谨慎性原则在会计实务中的重要性不言而喻。
它不仅是维护企业财务信誉和合法权益的重要保障，更是保护投资者利益、维护市场秩序的重要基石。
只有严格遵守谨慎性原则，才能确保公司财务报表的真实、准确和全面，为企业的长期稳健发展奠定坚实的基础。
1.2 谨慎性原则的定义和作用谨慎性原则是会计实务中的重要原则之一，其定义和作用在会计准则中具有重要意义。
谨慎性原则是指在会计处理中，应当假定企业面临风险和不确定性，对可能发生的损失进行充分考虑，同时对收入和资产进行保守估计。
浅议谨慎性原则在会计核算中的运用林津晶【摘要】谨慎性原则是一把“双刃剑”，合理运用可以改善企业的生存环境，有利于降低企业经营风险、提高企业市场竞争能力。
反之滥用或歪曲使用谨慎性原则来设秘密准备、过分提取准备、故意压低资产或收益、故意抬高负债或费用，就会扭曲其真正含义。
文章对合理运用谨慎性原则的现实意义进行了阐述，对运用谨慎性原则的现状进行了讨论，并对合理运用谨慎性原则提出了建议。
%The principle of prudence is a ＂double-edged sword＂, reasonable use can improve the living environment of enterprises, which is helpful to reduce business risk and increase market competitiveness of enterprises. Instead abused or distorted using the principle of prudence to set secret preparation, excessive extraction and preparation, deliberately keep assets or income, or deliberately raise liabilities or costs would distort its true meaning. This article explains the practical significance of reasonable applica- tion of the principle of prudence, discussed the current situation of application of the principle of prudence, and make recommen- dations on rational application of the principle of prudence.【期刊名称】《泰州职业技术学院学报》【年(卷),期】2012(012)001【总页数】3页(P46-48)【关键词】谨慎性;现状;建议【作者】林津晶【作者单位】南京师范大学泰州学院,江苏泰州225300【正文语种】中文【中图分类】F275近年来，随着我国改革开放的深入和国际政治、经济形势的变化，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性越来越高。
论会计谨慎性原则的应用（本文以英文原文为基础翻译，部分改动）AbstractAccounting prudence principle is a fundamental concept in accounting and financial reporting. It is the application of an accounting principle that requires a major degree of caution when reporting financial information for decision-making purposes. This principle, also known as conservatism or prudence, is fundamental to financial reporting. It has been established as a standard practice in accounting and is endorsed by reputable accounting bodies such as the International Accounting Standards Board (IASB). This paper explores the application of the accounting prudence principle in financial reporting and its implications for financial decision making.IntroductionAccounting prudence is a critical concept that aims to provide accurate and reliable financial information for decision-making processes. It focuses on conservatism, meaning that financial information should reflect a cautious approach that places emphasis on the lower value of the assets and higher value of the liabilities. This principle was initially set by the founders of accounting as a reliable means of reporting financial information, and its application evolved into a fundamental aspect of financial reporting. Today, the accounting prudence principle is used to ensure that financial reporting is objective, reliable, and freefrom material misstatements or fraud.The Application of Accounting Prudence PrincipleThe application of the accounting prudence principle can be described as the application of lesser values of the assets and the higher value of the liabilities. This approach is known as conservatism and ensures that financial information presented in financial statements best represents the underlying economic reality. The application of the accounting prudence principle involves reporting anypotential losses that may occur in the future, even if they have not yet taken place, while ignoring potential gains that have not yet been realized. For example, when valuing inventory, a conservative approach would be to utilize the lower of the historical cost or market value to ascertain the value of the inventory.Another example of the application of the accounting prudence principle is the assessment of accounts receivable from customers. In a conservative approach, the amount of accounts receivable should be reduced by an allowance for uncollectible amounts. The allowance account ensures that potential bad debts are captured as an expense account, and thus, the net amount in accounts receivable shows a more realistic value of the current collectible amounts of the company.Accounting prudence principle can also be applied when writing off intangible assets such as goodwill. The principle recognizes that intangible assets may not have a market value or an observable value. Thus, the company is required to manage any potential risks associated with the valuation of intangible assets, including goodwill. Therefore, it is recommended to write down intangible assets to avoidoverstating the equity of the business.The Implications of Accounting Prudence Principle for Financial Decision MakingThe use of the accounting prudence principle has significant implications for financial decision makingbecause it can affect the presentation of financialinformation and valuation of assets and liabilities. By presenting more conservative figures, the prudence principle may result in a lower presentation of financial performance. However, it may also provide a clearer picture of the risks and uncertainties that the company faces.When applying the accounting prudence principle,financial statements may not effectively reflect the full potential of the company. Thus, investors may not fully appreciate the economic potential of the company. However,the use of this principle ensures that all potential risksand uncertainties are captured, and the financial statements show the ‘worst-case scenario. This approach may also impact the quality of information that investors receive to make investment decisions.Practical ConsiderationsThe application of the accounting prudence principle is not without its challenges. Firstly, judgments are central to this principle, meaning that it may be open to interpretation. Secondly, conservatism can result in lower presentation of earnings, and as such, companies may use the principle to‘manage’ earnings to avoid incurring losses. Additionally, the principle requires entities to disclose adequate information in footnotes regarding the treatment of their assets and liabilities and the management of the related risks. Furthermore, the implications of the application ofthe accounting prudence principle should be disclosed in the notes to the financial statements. These notes anddisclosures are essential for potential users of financial statements to understand the context of the figures presented.ConclusionThe accounting prudence principle is an essential aspect of financial reporting, providing a cautious approach in presenting financial information. The application of the accounting prudence principle ensures that the financial statements best represent the underlying economic reality, including any potential risks and uncertainties. However, the use of the accounting prudence principle also hasimplications for financial decision making, affecting the presentation of financial information and valuation of assets and liabilities. Thus, accounting professionals must use professional judgment and the requirements of standards when reporting financial information. Finally, disclosures in the notes to the financial statements are critical to articulate the context of the approach taken.。
谨慎性原则在会计实务中的应用摘要：谨慎性原则在会计实务的应用上存在着明显的弊端，在实际业务中，谨慎性原则的局限性往往被放大或滥用，人为地用来操纵利润，直接影响企业的发展。
这就要求会计人员和企业要创新、要与时俱进、要根据现代企业的特点应用谨慎性原则，用新方式解决企业中的问题。
本文通过研究谨慎性原则在会计实务中存在的局限性和冲突，并针对性地提出应对策略，操作自如，求利避短，充分利用谨慎性原则的好处，减轻谨慎性原则的消极的一面，为经营风险给予安全高效的信息，为企业财务信息给予安全保障，保护利益相关者的权利和改善市场竞争力，使谨慎性原则在会计实务中的运用能够稳健发展。
关键词：谨慎性原则；会计实务；应用一、引言谨慎性原则也称审慎性原则，企业在具有不确定性风险或存在较高风险系数的情况下，会计人员应进行审慎处理，不高估资产的价值和效益，不轻视负债和成本，合理地预计公司的亏损和成本，以达到更好的财务管理水平，并为企业的财务人员提供高质量的财务资料。
然而，在现实生活中，审慎原则的主观性经常被利用，人为地用来控制盈利并影响企业的价值。
因此在会计实务中我们既要看到谨慎性原则的优点也要了解他的不足，发挥它的优点同时正视它的弊端，避免在会计实务中由于其过于主观或过分谨慎造成企业和所有者的损失。
二、谨慎性原则在会计实务中的应用现状（一）谨慎性原则在会计实务中具有强烈的主观性精准地思考和快速地判断这是财务从业人员在实行谨慎性原则时，所需要具备的能力。
这也就使得会计从业人员在谨慎性原则的使用中有着一定的主观成分存在。
在会计业务的分析处理上的判断力和差异性是导致不同结果的内在原因。
在会计实务的处理上会遇到由于原始单据的不齐全或者是业务上出现的各种问题，这时会计人员的主观性在处理问题时会占据主导力量，使得在会计业务中出现差异。
另外，主观性在实际操作过程的体现是比较明显的，其中，会计从业人员的专业素质和直接判断能力对主观性的影响作用是巨大的，会使会计信息难以得到确定。
谨慎性原则在会计实务中的应用Commercial Accounting商业会计1442018年10月/doc/ad7cb43e85254b35eefdc8d376eeae aad0f31633.htmlDOI:10.19699//doc/ad7cb43e85254b 35eefdc8d376eeaeaad0f31633.htmlki.issn2096-0298.2018.29.144谨慎性原则在会计实务中的应用金华职业技术学院赵丽华摘要：本文阐述了谨慎性原则的相关理论，分析了谨慎性原则在会计实务中的应用，旨在充分发挥谨慎性原则的优势，提升企业会计处理的水平，保障企业稳定的经济利益。
关键词：谨慎性原则会计实务应用中图分类号：F275 文献标识码：A 文章编号：2096-0298(2018)10(b)-144-021 谨慎性原则相关理论随着市场经济的不断发展，企业在经营过程中容易因为各种不确定因素产生各种经营风险，因此为了不对企业正常运营造成严重的冲击或经济损失，要时刻保持谨慎，对可能存在的不确定因素和风险进行预先识别和评估。
不能高估企业的资产或收益，也不能低估负债或支出，要提升企业防范和控制风险的能力，防止企业在面临损失时难以维持正常经营的情况。
谨慎性原则是会计核算的一种重要原则，通过预估和判断，让企业投资者和领导根据企业实际经营状况实施正确的投资方案，作出合理的经营决策。
在日益激烈的市场竞争中，企业要想维持自身的市场地位，就要提升自身防范经营风险和掌控市场的能力，因此需要谨慎面对市场变化，保证企业财政运行的稳定。
2 谨慎性原则在会计实务中的应用2.1 在资产方面的应用在会计实务中应用谨慎性原则，对会计人员提出更高的要求，其必须全面预估可能出现的经济损失，按照企业内部经济活动实际情况进行统计和计算，防止虚计资产价值的情况，使资产价值的计算与实际相符合。
2.1.1 对固定资产使用加速折旧法该方法指的是在固定资产的有效使用期内，要在前期增加对资产的计提折旧，后期减少计提折旧。
杭州电子科技大学信息工程学院毕业设计（论文）外文文献翻译毕业设计（论文）题目论谨慎性原则在我国中小企业中的运用谨慎性原则和所得的不对称性和及时性翻译（1）题目会计谨慎性原则的运用及其局限性探讨翻译（2）题目系专业姓名班级学号指导教师谨慎性原则和所得的不对称性和及时性2．谨慎性原则2.1替代选择谨慎性的定义以及它们的不同之处会计员传统地表达了规则的谨慎性 "不预期利润但是预期所有的损失"(例如：Bliss, 1924). 我是这样解释这一条规则的：会计人员的趋向是需要一个确认的较高的程度去认识好消息当做收益超过认识坏消息当做损失。
举例来说, 财务会计观念的陈述 (SFAC)2(FASB,1980), para.95是这样陈述的：如果这两种数量的估计能被收到或者在未来支付是几乎相等地，使用谨慎性估计比较不乐观".降低成本或者市场存货会计是谨慎性的一种例子[Accounting ResearchBulletin (ARB) 43, Committee on Accounting Procedures (CAP, 1953)]。
其他例子是成本变动的立即承认估计是否他们关于长期合同导致将来的预期损失，但不是如果他们导致增加的将来的利润(ARB 45, CAP, 1955); 中断行动的被期望的将来的结果的非对称的承认[Accounting Principles Board (APB) Opinion 30, APB (1973)] 以及写下有形资产来反映逐渐过时或者亏损，而不是向上重新估计他们的价格(APB Opinion 6, APB, 1965). 因此，与好消息相比较，谨慎性能更及时说明和承认坏消息可能发生的事件。
相反，一些对谨慎性更广义的解释就是作为会计师的连续记帐计算法的优先权去降低股东的公平报告价值。
比如说，Belkaoui (1985), (p. 239)认为谨慎性是“暗示那些最低的资产价值和收入以及最高的负债价值和费用应该尽可能的被报告”。
谨慎性原则在会计中的运用论文（2）谨慎性原则在会计中的运用论文三、谨慎性原则在新准则下的应用范围(一)在资产、负债确认与计量中的应用1.计提资产减值准备(1)对于应收账款，设立坏账准备备抵账户，按照未来可收回金额低于应收账款账面价值的差额计提坏账准备，确认坏账损失。
由于赊销是企业经营过程中的常见收款方式，受市场风险、对方企业经营状况等诸多因素影响，部分应收账款难以收回在所难免。
因此通过设立备抵账户的核算方式，可以在一定程度上防止应收账款被高估的现象。
(2)对于存货，设立存货跌价准备备抵账户，期末计价遵循”成本与可变现净值孰低”原则，按照可变现净值低于存货成本的差额计提存货跌价准备。
2.负债“高估”，资产“低估”例如融资租入固定资产的初始计量时，将该租赁资产租赁期开始日的公允价值和最低租赁付款额现值两者作比较，选择价值较低的作为该资产的入账价值。
3.固定资产折旧中，采用加速折旧法2006年新制度中，允许企业对于固定资产折旧选用年数总和法和双倍余额递减法。
这两种方法的共同特点就是企业前期承担的固定资产价值摊销较多，后期承担地较少。
这不仅体现了新准则与国际接轨，也是谨慎性原则的重要体现。
4.资产期末价值复核时，“调低不调高”例如融资租入固定资产，出租人应于每期期末，对未担保余值进行复核。
如果未担保余额增加，则不做账面调整;有证据表明未担保余额已经减少的，应当重新计算租赁内含利率，并将由此引起的租赁投资净额的减少，计入当期损益。
5.或有事项中，或有资产和或有负债“区别对待”例如企业在某些经济业务中产生潜在的债务，满足会计准则确认条件的，应当确认为预计负债，并且在会计报告中进行披露。
而对于或有资产，企业不能确认也不可在会计报告中进行披露。
除非该资产很有可能为企业带来经济利益，才可在财务报表中披露。
6.递延所得税资产与递延所得税负债确认“门槛”不同。
对于递延所得税资产，其确认也必须遵循谨慎性原则，并且要求经济利益流入企业的可能性大于95%才可确认。
谨慎性原则在会计实务中毕业论文•相关推荐谨慎性原则在会计实务中毕业论文一、谨慎性原则的基本内涵谨慎性原则是指企业为了减少市场经济中的诸多不确定性所带来的风险，从而要求其会计人员在会计核算与监督中采取小心谨慎的态度，以对抗经济外部环境所带来的风险的方法。
谨慎性原则在会计实务中应用的作用包括以下几个方面：有助于利益相关者的权益得到保证。
这些利益相关者主要包括企业的债权人和对企业进行投资的投资者。
谨慎性原则在会计实务中的运用既可让企业避免出现高估资产或收益的情况，又让企业避免出现低估负债及费用的问题，使企业的财务信息更加合理的真实的反映企业状况，从而进一步保护利益相关者的利益。
有助于企业综合竞争力的提升。
企业竞争力提升的途径主要包括直接竞争力、前提性竞争力和基础性竞争力的提升。
而企业财务的准确管理是前提性竞争力的一个重要环节，企业合理运用谨慎性原则，会有效的限制操纵利润的发生，也可以使会计信息更加真实可靠。
从而保障财务管理的依据真实明确，最终促进企业综合竞争力的提升。
有助于降低企业风险。
随着市场经济的快速发展，社会上充斥着大量的.虚假财务信息，企业若想降低企业经营风险就要提高风险预测的准确度，根据准则的评估结果指定合理的应对措施。
谨慎性原则有助于对企业风险进行准确预测，并且可以让企业的经营一直保持清醒的状态，让企业有效地降低其经营风险。
二、谨慎性原则在会计实务应用中存在的问题(1)谨慎性原则缺乏明确的理论依据所谓理论依据，即标准，是指谨慎性原则应该具有明确的范围，让会计从业人员进行实务操作。
但从我国现有的会计规范体系来看，标准并未明确地指出，这给会计核算工作带来一些困难，也为企业利用谨慎性原则操纵利润留下了一定的空间。
比如说计提资产减值准备，当前世界各国有关资产减值的会计准则中，对于资产减值损失的确认，主要有三种标准：永久性标准、可能性标准和经济标准。
从我国对资产损失确认与计量应用来看，比较认同经济标准，但是“进行不间断评估，只要资产的可回收金额低于账面金额”这一标准却没给减值做出明确的交代，会使会计人员根据管理当局的意图或自己的想法确认全额计提减值或部分计提减值，给会计工作人员操纵会计利润留下了广阔的想象空间，这样就会人为地增加资产、夸大利润，不利于谨慎性原则的运用。
绝密文件，核心资料，拒绝盗版，支持正版，从我做起，一切是在为了方便大家！知识就是力量！浅析谨慎性原则在会计实务中的运用摘要谨慎性原则在世界各国的会计中都占据着重要地位，我国会计制度也对该原则高度重视。
本文界定了会计谨慎性原则涵义，分析了会计谨慎性原则在企业会计实务中的具体运用，指出了会计谨慎性原则在运用中存在的问题。
在此基础上，提出了合理适用会计谨慎性原则的措施。
关键词：谨慎性原则会计实务问题措施目录.1引言 (1)2谨慎性原则的含义及其要求 (1)3谨慎性原则在会计实务中的具体运用 (2)3.1在资产的定义方面的运用 (2)3.2在企业收益方面的运用 (2)3.3在企业财务方面的运用 (3)4谨慎性原则在会计实务运用中存在的问题 (4)4.1在操作中具有主观臆断性 (4)4.2与其他原则存在冲突 (4)4.3降低了会计信息的可比性 (5)5合理运用谨慎性原则的措施 (5)5.1适度的运用谨慎性原则 (5)5.2加强诚信教育,提高会计人员职业道德 (5)5.3协调与其他原则的冲突 (6)5.4内外结合，强化约束机制 (6)5.5进行充分会计信息披露 (6)6结语 (6)参考文献 (7)致谢 (8)1引言谨慎性原则在世界各国的会计中都占据着重要地位。
尤其在市场经济发达国家,公司和投资者都特别重视资本保全,所以会计界愿意按谨慎性原则来处理企业有关资产、财务及企业收益等问题。
会计谨慎性原则在我国首次提出是在1993年颁布的《企业会计准则》中规定：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；在2001年新的《企业会计制度》中这一原则得到进一步的发展，其中规定：企业在会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益，少计负债和费用，但不得计提秘密准备。
这是《企业会计准则》和《企业会计制度》对会计核算中贯彻谨慎性原则的一般要求，使谨慎性原则在会计领域在较大的范围内得到深层次的运用。
中文3045字本科毕业论文（设计）外文翻译外文题目 On the principle of prudence in applicationof the accounting practice 外文出处/?i161567#外文作者 zhangcuihong原文：On the principle of prudence in application of the accountingpracticeAbstract: The principle of prudence has been an earlier recognition of national accounting profession. We should fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle of prudent application of appropriate, so as to avoid weaknesses, to play its full role. In this paper, the accounting practice in the application to do some analysis.Keywords: moderate application of accounting principle of prudence1. IntroductionWith the current international and domestic Economic situation changes, enterprises are faced with the objective environment and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence becomes the focus of everyone's attention, here I can talk about some views on this issue.A principle of prudence in the enterprise in the main application of accountingThe principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, etc., allowing provision for various forms of preparation. China's Accounting Standards and accounting systems require that accounting should follow the principle of prudence, reasonable accounting of the losses and expenses that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation.The principle of prudent use in China was phased development. Along with the deepening of economic reform and market-oriented improvement of business environment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertainties related to the information revealed. The principle of prudence at this stage in China's use of corporate accounting can be summarized in the following aspects: ①From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. ②From the debt perspective. Prudence principle requires recognition and measurement of liabilities of enterprises should be identified to avoid the delay and less debt accrued liabilities. ③ From the revenue perspective. Prudence principle requires that companies are not expected to return that may occur, namely in identifying and measuring the yield, whichever is later than whichever is earlier, whichever is less rather than whichever is more. ④From a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on short-term solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in China's current financial accounting in their use.2 The principle of prudence in the use of accounting in the enterprise the two sides ofThe principle of prudence reflected in the use of the whole process of accounting,including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most controversial.2.1 The principle of prudent use of the advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of income, assets, squeezed in the "water", consolidate the foundation for profits to enable enterprises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: ①assess the operating performance of real operators to evaluate the fulfillment of its fiduciary duties, there is help protect the interests of investors and creditors; ② production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise competitiveness in the market; ③the principle of prudent enterprise risk adequately estimate the decision-making can reduce the risk, and therefore the principle of prudent moderation is conducive to ensuring quality of accounting information to enhance the reliability of accounting information and relevant.2.2 The lack of prudence principle2.2.1 Recognition and measurement difficult. As China's current asset information, the price the market mechanism is not sound, coupled with the debt have been invested enterprise businesses and financial condition and continued operating conditions is difficult to identify. The actual operation is highly subjective, subject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify.2.2.2 accrual being abused, because the specific percentage of impairment of assets by the enterprises make their own determination, while the two-year loss from continuing operations of listed companies will be ST treatment, three consecutive years losses it would stop listing, listed companies may be less impairment mentioned inflated profits, and some shareholders of listed companies in order to avoid debt, make more impairment. At the same time may have pre-caution late careful, careful post-or pre-caution paradoxical situation. Reposted elsewhere in the paper for freedownload.2.2.3 The existing tax charged to the cost of pre-tax differs from the accounting system, when the provision for impairment, the need to pay up income tax, increase the enterprise's cash flow, limiting application of the principle of robustness. And the prudence principle and matching principle, historical cost principle, the authenticity of the principle of accrual principles, comparability principle, the principle of consistency there is conflicting aspects.2.2.4 Some of the assets at historical cost pricing, and some assets marked to market valuation, the lack of consistency, when the market price higher than the cost of the balance sheet does not reflect the true value of the assets may distort the company's annual earnings in the short term delaying the state's tax, but also affect the quality of accounting information, managers can not make optimal decisions. And in the practical application of different enterprises are not balanced, only provision for impairment of listed companies, while the national economy, accounting for the dominant position of the non-listed state-owned enterprises are not clearly defined.The principle of prudence have been repeatedly criticized, primarily because also in its operation in practice of the subjective and arbitrary, and is now evolved to become part of the profits of listed companies and even manipulation of earnings management tool.3 the implementation of the principle of prudence should pay attention to the problem3.1 Accounting Standards to constantly improve, so that the relevant accounting standards and systems should be operational. First of all, the principle of prudence in the application process on how to grasp the "degree" is the key. Establish and improve accounting standards corresponding to the terms as far as possible to ensure its feasibility, such as the proportion of different methods of measurement set up under an upper and lower limits, the recovery of accounts receivable application of LIFO method, can guide the corporate accounting practices, but also Enterprise Application improper means to avoid whitewash report, so that the information provided by each company was comparable. Secondly, in order to solve the enterprises to implementthe principle of prudence to worry about, in the state finance within the carrying capacity, appropriate tax policy and accounting policies to narrow differences. If all enterprises in accounting policy within the framework of the accrual method of preparation of their own choice and ratio of reported to tax authorities for the record, after the audit by certified public accountants should be allowed in the tax charged to. Again, gradually expand the scope of application of prudence, prudence principle in the listed company after the implementation of the pilot should extend the scope of its application to non-listed companies to promote different types of enterprises in the same market, fair competition, so that investors and creditors business analysis has strong comparability of accounting information in order to make a real and effective decision-making information. Finally, the notes to financial statements should be more detailed disclosure of the application of the principle of prudence, standardize financial data and non-financial data disclosure, to increase corporate transparency in the use of prudence.3.2 The accounting staff to improve the overall quality of professional ethics and to improve accounting personnel professional judgment. Prudence principle is based on the existence of uncertainty, a variety of possible issues should make a reasonable accounting, which must be a degree, excessive caution or lack of caution will cause the financial condition and operating results are not accurate and revealing, and thus the enterprise users of accounting information in decision-making and so misled. And therefore need to find a prudent application of the principle of balance, so that the principle of prudence to maximize the benefits will be bound by its shortcomings in the minimum. However, in practice the principle of prudence in the implementation and application of the accounting staff to rely on professional judgments, therefore asked the accounting staff need to improve the professional ability to judge, accurately grasp the essence of the principle of prudence in the matter of uncertainty estimates and judgments, seeks to objectivity, impartiality and avoid subjective and arbitrary, to ensure that the principle of prudent use of a moderate. Therefore, to continuously improve the capacity of accountant's professional judgment order for the accounting principle of prudence lay the foundation for appropriate use.3.3 Enterprise external environment needs further improvement. Should further improve the information, and prices the market mechanism, the use of modern information network Technology regularly publish a variety of asset prices and information for a variety of impairment provision for the operability of removing obstacles to fairness and objectivity. In addition, should give full play to the role of an independent audit of the external oversight to prevent abuse and distortion of the principle of prudence, to avoid artificially increasing conflict with other accounting principles.3.4 The assessment of listed companies to improve evaluation of indicators for assessing operating profit as a company's profitability and operating results of the key indicators. Improve asset impairment evaluation indicators and corporate link between the reduced provision for impairment of assets of listed companies to prepare to use the motivation to manipulate earnings. Reposted elsewhere in the paper for free download3.5 deal with the principle of prudent use of full disclosure. The purpose of the use of the principle of prudence is to fully assess the risks and losses, to avoid the inflated profits, virtual total assets, to ensure the usefulness of accounting information in decision-making. Therefore, any and caution about the use of the principle will affect the users of accounting information on the current and future information on rational judgments, should be in the financial report for full disclosure in order to clear the fact that users of information, independent judgments.3.6 on the enterprise's internal management purposes and should not place undue reliance on the principle of prudent use of the neglect of the potential for the management of important and difficult, because the application of the principle of prudence in accounting in the prevention and management of risk to be a part of it is relative to the the occurrence of the economy in terms of business with ex post.Prudence principle is one of the basic principles of accounting, it acts of a specific accounting guidance plays a very important position. Therefore, we must be careful in accounting practices implement the requirements of the principle of prudence, in good faith to achieve the best use of live.From：zhangcuihong.On the principle of prudence in application of the accounting practice[EB/OL]./?i161567#,2009-11-20.译文：谨慎性原则在会计实务中的应用摘要：谨慎性原则较早的得到了各国会计界的认可。
中文3045字本科毕业论文（设计）外文翻译外文题目 On the principle of prudence in applicationof the accounting practice 外文出处/?i161567#外文作者 zhangcuihong原文：On the principle of prudence in application of the accountingpracticeAbstract: The principle of prudence has been an earlier recognition of national accounting profession. We should fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle of prudent application of appropriate, so as to avoid weaknesses, to play its full role. In this paper, the accounting practice in the application to do some analysis.Keywords: moderate application of accounting principle of prudence1. IntroductionWith the current international and domestic Economic situation changes, enterprises are faced with the objective environment and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence becomes the focus of everyone's attention, here I can talk about some views on this issue.A principle of prudence in the enterprise in the main application of accountingThe principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, etc., allowing provision for various forms of preparation. China's Accounting Standards and accounting systems require that accounting should follow the principle of prudence, reasonable accounting of the losses and expenses that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation.The principle of prudent use in China was phased development. Along with the deepening of economic reform and market-oriented improvement of business environment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertainties related to the information revealed. The principle of prudence at this stage in China's use of corporate accounting can be summarized in the following aspects: ①From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. ②From the debt perspective. Prudence principle requires recognition and measurement of liabilities of enterprises should be identified to avoid the delay and less debt accrued liabilities. ③ From the revenue perspective. Prudence principle requires that companies are not expected to return that may occur, namely in identifying and measuring the yield, whichever is later than whichever is earlier, whichever is less rather than whichever is more. ④From a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on short-term solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in China's current financial accounting in their use.2 The principle of prudence in the use of accounting in the enterprise the two sides ofThe principle of prudence reflected in the use of the whole process of accounting,including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most controversial.2.1 The principle of prudent use of the advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of income, assets, squeezed in the "water", consolidate the foundation for profits to enable enterprises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: ①assess the operating performance of real operators to evaluate the fulfillment of its fiduciary duties, there is help protect the interests of investors and creditors; ② production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise competitiveness in the market; ③the principle of prudent enterprise risk adequately estimate the decision-making can reduce the risk, and therefore the principle of prudent moderation is conducive to ensuring quality of accounting information to enhance the reliability of accounting information and relevant.2.2 The lack of prudence principle2.2.1 Recognition and measurement difficult. As China's current asset information, the price the market mechanism is not sound, coupled with the debt have been invested enterprise businesses and financial condition and continued operating conditions is difficult to identify. The actual operation is highly subjective, subject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify.2.2.2 accrual being abused, because the specific percentage of impairment of assets by the enterprises make their own determination, while the two-year loss from continuing operations of listed companies will be ST treatment, three consecutive years losses it would stop listing, listed companies may be less impairment mentioned inflated profits, and some shareholders of listed companies in order to avoid debt, make more impairment. At the same time may have pre-caution late careful, careful post-or pre-caution paradoxical situation. Reposted elsewhere in the paper for freedownload.2.2.3 The existing tax charged to the cost of pre-tax differs from the accounting system, when the provision for impairment, the need to pay up income tax, increase the enterprise's cash flow, limiting application of the principle of robustness. And the prudence principle and matching principle, historical cost principle, the authenticity of the principle of accrual principles, comparability principle, the principle of consistency there is conflicting aspects.2.2.4 Some of the assets at historical cost pricing, and some assets marked to market valuation, the lack of consistency, when the market price higher than the cost of the balance sheet does not reflect the true value of the assets may distort the company's annual earnings in the short term delaying the state's tax, but also affect the quality of accounting information, managers can not make optimal decisions. And in the practical application of different enterprises are not balanced, only provision for impairment of listed companies, while the national economy, accounting for the dominant position of the non-listed state-owned enterprises are not clearly defined.The principle of prudence have been repeatedly criticized, primarily because also in its operation in practice of the subjective and arbitrary, and is now evolved to become part of the profits of listed companies and even manipulation of earnings management tool.3 the implementation of the principle of prudence should pay attention to the problem3.1 Accounting Standards to constantly improve, so that the relevant accounting standards and systems should be operational. First of all, the principle of prudence in the application process on how to grasp the "degree" is the key. Establish and improve accounting standards corresponding to the terms as far as possible to ensure its feasibility, such as the proportion of different methods of measurement set up under an upper and lower limits, the recovery of accounts receivable application of LIFO method, can guide the corporate accounting practices, but also Enterprise Application improper means to avoid whitewash report, so that the information provided by each company was comparable. Secondly, in order to solve the enterprises to implementthe principle of prudence to worry about, in the state finance within the carrying capacity, appropriate tax policy and accounting policies to narrow differences. If all enterprises in accounting policy within the framework of the accrual method of preparation of their own choice and ratio of reported to tax authorities for the record, after the audit by certified public accountants should be allowed in the tax charged to. Again, gradually expand the scope of application of prudence, prudence principle in the listed company after the implementation of the pilot should extend the scope of its application to non-listed companies to promote different types of enterprises in the same market, fair competition, so that investors and creditors business analysis has strong comparability of accounting information in order to make a real and effective decision-making information. Finally, the notes to financial statements should be more detailed disclosure of the application of the principle of prudence, standardize financial data and non-financial data disclosure, to increase corporate transparency in the use of prudence.3.2 The accounting staff to improve the overall quality of professional ethics and to improve accounting personnel professional judgment. Prudence principle is based on the existence of uncertainty, a variety of possible issues should make a reasonable accounting, which must be a degree, excessive caution or lack of caution will cause the financial condition and operating results are not accurate and revealing, and thus the enterprise users of accounting information in decision-making and so misled. And therefore need to find a prudent application of the principle of balance, so that the principle of prudence to maximize the benefits will be bound by its shortcomings in the minimum. However, in practice the principle of prudence in the implementation and application of the accounting staff to rely on professional judgments, therefore asked the accounting staff need to improve the professional ability to judge, accurately grasp the essence of the principle of prudence in the matter of uncertainty estimates and judgments, seeks to objectivity, impartiality and avoid subjective and arbitrary, to ensure that the principle of prudent use of a moderate. Therefore, to continuously improve the capacity of accountant's professional judgment order for the accounting principle of prudence lay the foundation for appropriate use.3.3 Enterprise external environment needs further improvement. Should further improve the information, and prices the market mechanism, the use of modern information network Technology regularly publish a variety of asset prices and information for a variety of impairment provision for the operability of removing obstacles to fairness and objectivity. In addition, should give full play to the role of an independent audit of the external oversight to prevent abuse and distortion of the principle of prudence, to avoid artificially increasing conflict with other accounting principles.3.4 The assessment of listed companies to improve evaluation of indicators for assessing operating profit as a company's profitability and operating results of the key indicators. Improve asset impairment evaluation indicators and corporate link between the reduced provision for impairment of assets of listed companies to prepare to use the motivation to manipulate earnings. Reposted elsewhere in the paper for free download3.5 deal with the principle of prudent use of full disclosure. The purpose of the use of the principle of prudence is to fully assess the risks and losses, to avoid the inflated profits, virtual total assets, to ensure the usefulness of accounting information in decision-making. Therefore, any and caution about the use of the principle will affect the users of accounting information on the current and future information on rational judgments, should be in the financial report for full disclosure in order to clear the fact that users of information, independent judgments.3.6 on the enterprise's internal management purposes and should not place undue reliance on the principle of prudent use of the neglect of the potential for the management of important and difficult, because the application of the principle of prudence in accounting in the prevention and management of risk to be a part of it is relative to the the occurrence of the economy in terms of business with ex post.Prudence principle is one of the basic principles of accounting, it acts of a specific accounting guidance plays a very important position. Therefore, we must be careful in accounting practices implement the requirements of the principle of prudence, in good faith to achieve the best use of live.From：zhangcuihong.On the principle of prudence in application of the accounting practice[EB/OL]./?i161567#,2009-11-20.译文：谨慎性原则在会计实务中的应用摘要：谨慎性原则较早的得到了各国会计界的认可。
