摘要
谨慎性原则带有两面性,一方面它能避免虚计资产和浮夸利润从而保护投资者和债权人的利益;另一方面,在运用该原则时不可避免地带有主观随意色彩,使得谨慎性原则与其他会计原则经常发生冲突,甚至为粉饰财务报表留下了空间。因而,只有注意提高会计人员的职业判断能力、发挥外部监督作用、正确面对企业亏损等问题,才能在计提资产减值准备、借款费用资本化和债务重组等会计实务中正确运用谨慎性原则,更好地贯彻实施新《企业会计制度》。
The principle of prudence has dual character.On the one hand, it can avoid the nominal assets and exaggerated profits so as to protect the benefits of investors and creditors. On the other hand, it has the subjective coloring inevitably when applying the principle of prudence, thereby making it conflict with other accounting principles frequently, and even leaving spaces for statement whitewash. Therefore, only by paying more attention to the issues such as improving accountants' abilities of professional judgment, playing the role of external supervision, correctly confronting with the loss incurred in the enterprise and so on can enterprises accurately apply the principle of prudence in accounting transactions including deduction preparation of accrued assets, capitalization of loan expenditure, and debt recombination, etc. thereby implementing the new Accounting Systems for Enterprises more effectively.
出处
《郑州轻工业学院学报（社会科学版）》
2003年第1期58-60,共3页
Journal of Zhengzhou University of Light Industry：Social Science Edition
关键词
谨慎性原则
减值准备
资本化
职业判断
principle of prudence
deduction preparation
capitalization
professional judgment
