浅谈会计中的秘密准备  

Briefly Talk About the Secret Reserve in Accounting

作　　者：柳驰[1] 

机构地区：[1]武汉冶金管理干部学院经管系,湖北武汉430081

出　　处：《武汉冶金管理干部学院学报》2006年第4期42-43,46,共3页Journal of Wuhan Metallurgical Manager's Institute

摘　　要：我国《企业会计制度》规定“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多记资产或收益,少记负债和费用,但不得计提秘密准备”。同时还规定,如果企业滥用会计估计,应当作为重大会计差错,按照重大会计差错更正的方法进行会计处理。其目的是为了防止企业利用谨慎性原则调节利润。但是,制度中并未对秘密准备作出定义。我们在国际会计准则和西方会计理论中也很难找到秘密准备的定义。本文将通过分析以上问题,指出秘密准备的优缺点,提出应对“秘密准备”的具体措施。China＇ s ＂accounting system for business enterprises＂ provides that enterprises should following prudence principle in accounting auditing, that is, neither over- evaluate assets or income nor count leas debts or expeases, nor propose secret reserve. It also stipulates that abuse of accounting estimate should be regarded as significant accounting error and be dealt with by significant accounting error correction method.The purpose is to prevent using prudence principle to regulation profits. However, there is no definition about secret reserve in the system, neither in the international accounting standards nor Western accounting theory. This paper analyzes the problems mentioned above, points out the advantages and disadvantages of secret reserve, and proposes specific measures to ＂secret reserve＂.

关 键 词：谨慎性原则 会计制度 秘密准备 合规性 

分 类 号：F275.1[经济管理—企业管理]