【精品】谨慎性原则在会计中应用存在的问题.docxVIP

摘 要 谨慎性（Prudence） 是传统会计中一项历史久远、影响深入但又颇具争议的会计基本原则，它就像空气一样弥漫在整个会计系统中，四处都留有痕迹。谨慎性原则在会计实务中的应用一方面可以使会计盈余的反映更趋稳健，从而保护投资者和债权人的利益；另一方面由于需要会计人员大量的职业判断，也不可避免地沦为一些企业平滑利润，粉饰报表的工具。因而，自谨慎性原则产生之始，就充满了争议。故此，对谨慎性原则进行系统、全面地研究有其充分和必然的理论需求。对谨慎性原则的基本概念范畴进行了整理和分析，总结了谨慎性原则发展过程中不同阶段对其定义。然后从谨慎性原则产生的动因、与之相关的经济学理论、在会计系统中的矛盾与冲突对其进行了分析，对谨慎性原则的理论体系加以了完善。 本文着重探讨了谨慎性原则在我国会计准则中应用的发展历程，分析总结了谨慎性原则的历史与现状，及其历次变迁的诱致性因素和强制性因素。并且通过对我国沪深两市上市公司固定资产折旧和资产减值计提情况进行统计分析，从一个侧面反映了目前我国谨慎性原则应用的总体情况。同时，选择 ST 江纸（６０００５３） 资产减值计提进行个案分析，指出了目前谨慎性原则在我国实务应用中存在的一些问题。深入分析了谨慎性原则的内涵及本质，并对其发展历程进行了全面回顾及系统梳理，使之形成一个完整的理论体系；结合谨慎性原则在我国上市公司应用的现实状况，探寻其存在问题的根源，为我国的会计准则建设提供借鉴。 关键词：谨慎性；会计原则；会计准则； ABSTRACT Caution （Prudence） is a traditional accounting in a long history, the impact of in—depth but controversial accounting basic principles, it is like the air filled with the entire accounting system, there are traces everywhere. On the one hand, the application of prudence principle in accounting practice can enable accounting earnings reflect more robust. In order to protect the interests of investors and creditors; on the other hand, due to the need for a large number of accounting personnel professional judgment and inevitably become for some enterprises to smooth profits, decorative powder report tool. Thus, since the beginning of the principle of caution, it is full of controversy. Therefore, it is necessary to carry out systematic and comprehensive research on the principle of prudence. The basic concept category of caution principle is analyzed, and the definition of different stages in the development of caution principle is summarizeＤ． Then it analyzes the reason of the principle of caution, the economic theory related to it, the contradiction and conflict in the accounting system, and the theory system of the prudent principle is improveＤ． This dissertation focuses on the application of prudence principle in Chinas accounting standards development process, analyzes and summarizes the history and the present situa