谨慎性原则在资产减值准备中的运用  

Application of Prudence Principle in Asset Impairment Reserve

作　　者：林琳 王金荣[1] LIN Lin;WANG Jin-rong(Liaoning Normal University,Dalian,Liaoning 116029,China)

机构地区：[1]辽宁师范大学会计系

出　　处：《企业技术开发》2019年第7期111-113,共3页Technological Development of Enterprise

摘　　要：谨慎性原则是会计原则中的一项重要原则,合理的运用谨慎性原则有利于企业的长远发展,提高企业在市场中的竞争力,也可以防止企业虚增资产、减少债务、虚增利润,防止偷税漏税现象的发生。文章对会计的谨慎性原则在资产减值中的运用进行了探讨并加以分析,找出会计谨慎性在资产减值中的运用存在的问题,并且提出合理化建议。Inciple of prudence is conducive to the long-term development of enterprises,improve the competitiveness of enterprises in the market,and also can prevent enterprises from increasing assets,reducing debts and profits,and prevent tax evasion and tax evasion.This paper discussed and analyzed the application of accounting prudence principle in asset impairment,found out the existing problems in the application of accounting prudence in asset impairment,and put forward reasonable suggestions.

关 键 词：资产减值准备 谨慎性原则 合理化建议 

分 类 号：F275[经济管理—企业管理]