对会计谨慎性原则应用中的问题及对策探讨  

Discussion of the Problems and Countermeasures in Application of the Accounting Principle of Prudence

作　　者：徐俏[1] 

机构地区：[1]惠州商贸旅游高级职业技术学校,广东惠州516001

出　　处：《科教导刊》2012年第32期28-29,57,共3页The Guide Of Science & Education

摘　　要：在企业会计披露的信息观察中,会计谨慎性原则在会计准则和会计制度中得到了广泛的应用,并被用来减少不确定性和风险。但任何事物都有其两面性,谨慎性原则的应用其实是一把双刃剑,在发挥其作用的同时也带来诸多问题。本文通过对谨慎性原则应用中存在的问题进行深入分析,提出解决问题的相应对策。Disclosed in information observation of corporate accounting, the accounting principle of prudence in accounting standards and accounting system has bccn widely used, and is used to reduce the uncertainty and risk. However,everything has its two sides, the application of the principle of prudence is in fact a double-edged sword, to play its role at th0 same time it also brings many problems. In this papcr, wc do in-depth analysis on the problems existing in the application of princlplc of prudence and proposed countermeasures to solve the problems.

关 键 词：谨慎性原则 问题对策 

分 类 号：G424[文化科学—课程与教学论]