关于《企业会计制度》充分贯彻“谨慎原则”的认识与思考  

Considerations on Carrying out the "Prudential Principle"in

作　　者：文非[1] 

机构地区：[1]广州市财贸管理干部学院财务会计系,副教授广州510055

出　　处：《广州市财贸管理干部学院学报》2001年第3期7-10,共4页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：本文分析、归纳了谨慎性原则在新《企业会计制度》中的运用和体现 ,在充分认识其积极作用的同时 ,提出一个值得关注和重视的问题 ,即目前依据我国国情 ,会计制度既要充分贯彻实施谨慎原则 ,避免企业“虚盈实亏” ;也应该考虑如何规范和防止企业随意、过度、滥用谨慎原则 ,以致过量产生不当“秘密准备金”This thesis analyzes and induces the usages and functions of the prudential principle in the new <Enterprises Accounting System> While approving its active functions, the author raises a question which should be taken seriously That is, according to our national conditions, the accounting system must carry out the prudential principles abundantly, avoid making a profit outwardly but losing a lot inwardly in enterprises, and at the same time, it should take considerations on how to regulate these principles and refrain from enterprise's abusing them as well as the negative effect results from improper 'secret capital reserves'

关 键 词：谨慎原则 减值准备 “虚盈实亏” 秘密准备金 企业 会计制度 虚拟资产 

分 类 号：F233[经济管理—会计学]