谨慎性原则的运用  

Application of the principle of prudence

作　　者：郝洪霞 田建红[1] 

机构地区：[1]太原科伟科技创业投资管理有限公司,山西太原030002

出　　处：《科学之友（中）》2011年第9期146-147,共2页Friend of Science Amateurs

摘　　要：合理运用企业会计当中的谨慎性原则,充分估计到各种风险和损失,做到既不高估资产或者收益,也不低估负债或者费用。谨慎性原则的应用也不允许企业设置秘密准备,假如企业故意低估资产或者高估负债,将不符合会计信息的可靠性和相关性的要求,这样就损害了会计信息质量,扭曲了企业实际的财务状况和经验成果。所以需要提高会计人员业务素质和职业判断能力、加强会计理论学习,这才是正确运用这一原则的关键。Rational use of business accounting of the principle of prudence,fully estimate the various risks and losses,do not overstate assets or income,nor understate liabilities or expenses.The application of the principle of caution enterprises are not allowed to set up secret preparation,if the enterprise is deliberately undervalued assets liabilities or overestimate,will not comply with the reliability and relevance of accounting information requirements,such as damage to the quality of accounting information distortion,the actual enterprise

关 键 词：会计信息 资产 利润 

分 类 号：F231.4[经济管理—会计学]