新会计制度谨慎性原则在财务会计管理中的应用  

The application of prudence principle of the new accounting system in financial accounting management

作　　者：王盼盼 Wang Panpan(Grant Thornton Accounting Firm,Beijing,100000)

机构地区：[1]致同会计师事务所,北京100000

出　　处：《市场周刊》2025年第4期123-126,共4页Market Weekly

摘　　要：为深入探讨新会计制度下谨慎性原则的实际应用及其面临的挑战,文章分析了这一原则在财务管理中对信息可靠性与真实性的影响。研究表明,谨慎性原则在新会计制度中进一步提升了对风险的控制,尤其在资产减值与财务信息披露中展现了关键作用。然而,实际操作中也暴露出信息滞后和专业判断不足的问题。通过强化审计监督和内部控制,有助于解决以上问题,确保企业财务信息的透明性与一致性,为未来的财务管理优化提供有力支撑。In order to explore the practical application of the principle of prudence and the challenges it faces under the new accounting system,the article analyzes the impact of this principle on the reliability and truthfulness of information in financial management.The study shows that the principle of prudence further enhances risk control in the new system,especially in asset impairment and financial information disclosure.However,the problems of lagging information and insufficient professional judgment are also revealed in practice.Strengthening audit supervision and internal control can help solve these problems,ensure the transparency and consistency of corporate financial information,and provide strong support for the optimization of financial management in the future.

关 键 词：谨慎性原则 新会计准则 财务会计管理 信息质量 

分 类 号：F234.4[经济管理—会计学]