新会计准则下对谨慎性原则的思考（Reflections on the principle of prudence under the new accounting standards）.doc

新会计准则下对谨慎性原则的思考（Reflections on the principle of prudence under the new accounting standards） Reflections on the principle of prudence under the new accounting standards 2010-6-4 10:58, Pan Na, Zhu Weidong Study on the new accounting standards for enterprises in China after the introduction, more focused on the fair value and earnings management, and the standards of comparison, and the accounting objectives, the quality of financial information and financial reporting is relatively small. This paper tries to show the development of prudence principle, analysis of economic essence and prudent principle, and based on the China conditions, from the two aspects of the measurement of the principle of prudence accounting recognition, reveal, follow the principle of prudence has great significance to improve the decision usefulness of accounting information. First, the origin and development of the concept of prudence In the western accounting literature, the term attitude toward uncertainty is often used to express two words: conservatism and prudence. Accounting scholars in our country generally translate them into prudent and prudent. Although these two words have subtle differences in meaning (also known as robust, conservative, emphasis on the risk of high expectations; also cautious, prudent, emphasize moderate perceptions of risk), but early accounting literature did not make a detailed distinction, and are unified to treat accounting uncertainty should be cautious and tend to pessimistic attitude, namely in the accounting treatment, think the likelihood of risk is greater than the possibility will not occur. According to the survey, the first three factors that influence the understanding of financial accounting information are the professionalism of financial accounting, the popularity of the wording and the users prior knowledge (Chen Jinchi, 1998). Because of the objective differences between prudence and conservatism, it is bound to reduce the understandability