201603300157余意会计谨慎性原则的具体运用及其存在的问题研究.docx

PAGE\*MERGEFORMATIII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StudyonthespecificapplicationoftheprincipleofaccountingcautionanditsexistingproblemsAbstractTheprincipleofaccountingprudenceisoneoftheimportantprinciplestobefollowedinaccountingwork.Inrecentyears,withtherapideconomicdevelopment,theinternalandexternalenvironmentofaccountantsismoreandmorecomplex.Inordertosurviveinthecompetitiveandcomplexenvironment,enterprisesshouldbeprudentinaccountingandfollowtheprincipleofprudence.Inordertominimizetheaccountingriskoftheenterprise,theliabilitiesandexpensesthatmayappearinthefutureshouldnotbecalculatedinexcessofassetsorincomeandinexcessofliabilitiesorexpenses.Inthispaper,theauthorfirstexplainstheconnotationofaccountingprudenceprinciple,throughwhichwecanknowtheimportanceofaccountingprudenceprincipleinaccountingwork.Thenitintroducestheconcreteapplicationoftheprudenceprincipleintheaccountingworkandobtainstheadvantagesanddisadvantagesoftheprudenceprincipleintheconcreteapplication.Finally,thepaperproposesimprovementmeasuresandSuggestionsonthedisadvantagesoftheprincipleofprudenceinthespecificapplication.Toprovidemoreaccuratedataforthedecisionofoperators,maximizetheinterestsofenterprises,andultimatelymakethewholemarketeconomyvirtuouscircle.Keywords:conservatismprinciple；financialaccounting；application；improvementmeasures目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38295463"摘要PAGEREF_Toc38295463\hIHYPERLINK\l