谈“谨慎性”会计原则  

A Talk on Prudence Principle

作　　者：张素蓉[1] 吴亮[1] 孙海军[2] 

机构地区：[1]华北航天工业学院财会金融系,河北廊坊065000 [2]华北航天工业学院社会科学部,河北廊坊065000

出　　处：《华北航天工业学院学报》2002年第4期29-31,共3页Journal of North China Institute of Astronautic Engineering

摘　　要：谨慎性原则是财务会计为合理界定财产受托管理人的经营责任而发展起来 ,它反映了会计人员对他们所承担的责任所持的一种态度。谨慎性原则在各国的会计实务中都有不同的体现。我国从 1 993年后开始在实务中引入“谨慎性”原则。至 2 0 0 0年颁布并于 2 0 0 1年 1月 1日起实施的《企业会计制度》中 ,体现谨慎原则的政策已随处可见。本文就谨慎性原则及其在我国会计实务中的运用以及其自身的局限性进行了探讨。Prudence principle is an attitude that accountant hold for their responsibility,it is developed in order to definite the entrustee's operating responsibility. Different countries have different reflection in their accounting practice.In 1993 prudence principle was introduced to accounting field of our country. Since 2001 1 1 accounting system for business enterprises has been carriedies out, many policies have embodied. The concept of prudence principle,prudence principle and its limitations are discussed in this article.

关 键 词：谨慎性原则 委托一受托关系 秘密准备 

分 类 号：F810.6[经济管理—财政学]