谨慎原则的认识及思考

谨慎原则是指会计人员在会计处理过程中应保持必要的谨慎。本文认为,谨慎原则并不能应用于所有的会计业务,只能应用于存在不确定性的业务:即会计业务发生本身具有的不确定性;对经济业务进行确认和会计政策选择时的不确定性;对经济业务进行计量时的不确定性;信息使用者存在信息需求的不确定性。应该合理应用谨慎原则,防止谨慎原则被滥用。

Some Thoughts on the Principle of Conservatism

The principle of conservatism means that accountants should exercise necessary conservatism in dealing with accounting businesses. In this paper the author consider that the principle can not apply to all accounting businesses, but only those that involve uncertainties. Such as uncertainties existing in the accounting business itself when occuring, uncertainties involved in the confirmation of the accounting business and selecton of accounting policies on the part of accountants, uncertainties found in the measurement of economic businesses by accountants and uncertainties existing in the demand of information of its users. The principle of conservatism should be used appropriately as it has deficiencies in theory and might be easily abused.