论重要性原则在会计核算中的应用 大学论文.doc

天津电子信息职业技术学院毕业设计（论文） 论重要性原则在会计核算中的应用 摘 要 重要性原则是会计核算必须遵循的一条基本原则在会计核算的很多方面都体现着重要性原则的精神 。由于不同的使用者所要求的信息不完全相同，所以从会计信息使用者的角度来讲，企业提供的信息越多、越全面越好，会计信息应能满足所有会计信息使用者的全部要求。但是，企业提供会计信息是要花费成本的，如会计人员的工资和福利费用、电脑等固定资产的折旧费及购买财务软件费用等，基于成本—效益原则的考虑，在会计核算中应该遵循重要性原则，对交易或事项应区别其重要程度，采用不同的核算方式处理以降低成本本文主要论述重要性原则在关键词： 重要性；成本—效益原则；会计信息Abstract Highlights important principle is the accounting must follow, a fundamental principle in accounting in many respects the importance of the principle of seen. Due to the different users of the requested information is not exactly the same, therefore, from the accounting information users perspective, the information provided by enterprises, the more the better and more comprehensive, accounting information should be able to satisfy all users in the accounting information. However, what companies will cost accounting information is, such as accounting of the cost of staff salaries, welfare costs, computers, fixed assets depreciation expense and purchase financial software costs, based on the cost-benefit principle, in the accounting principle should be followed on the importance of transactions and events should be the difference between the level of importance, the adoption of different accounting approach to deal with the reason application to cut costs, is an important principle for economic activities do exist some has no effect on the economic decisions or minimal non-critical of economic transactions. If the accounting and accounting reports, regardless by major, minor and is able to cover everything, a weak financial resources, to increase the time-consuming exercise their cost, accounting, and its expensive options cannot bring effectively; and second, the effect of decentralized fine services, folding quality accounting information, particularly those on the accounting information users have a significant impact of the economic structure of accounting information; thirdly, ignore the key, not conducive to even accounting information