谨慎性原则在会计实务中的正确运用  

Proper application of prudent principle in the accounting affairs

作　　者：游秋琳 

机构地区：[1]四川省财政学校,四川成都610041

出　　处：《辽宁工程技术大学学报（社会科学版）》2005年第5期510-512,共3页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：谨慎性原则是中国企业会计核算运用中的一项重要原则,《企业会计准则》和已发布的具体会计准则中充分体现了这一原则。但由于其本身存在的局限性,随着应用范围的扩大,人为调节费用、操纵利润的空间也增大。探讨了谨慎性原则在会计实务中的正确运用及应注意的问题。The prudent principle is an important principle in the application of Chinese enterprises＇ accounting, which is embodied in the Enterprises＇ Accounting Regulations. But because it has some disadvantages and, as it is used widely, the possibility of adjusting fees and operating profits by some persons is also expanding. This paper discusses the proper application of prudent principle in the accounting affairs and the problems that should be paid attention to.

关 键 词：谨慎性原则 局限性 正确运用 

分 类 号：F231[经济管理—会计学]