浅论会计稳健性

会计稳健性是衡量会计信息质量的重要指标之一,对会计实务具有深远的影响。会计稳健性根据性质的差异可分为条件稳健性和非条件稳健性。税收、契约、法律诉讼、会计准则等是影响会计稳健性的主要因素。采用会计稳健性,可提高企业的盈利能力,有效地减少过度投资或投资不足的情况,并对企业约束投资支出和提高投资效率有一定的积极作用。在会计实务中,应根据自身实际情况运用稳健性原则,从而提高会计信息的准确性,促进企业的持续稳定发展。

Accounting Conservatism

Accounting conservatism is one of the important indexes measuring the quality of accounting information, exerting a profound influence to accounting practices. According to the difference of property, accounting conservatism could be classified as conditional conservatism and unconditional conservatism. Taxation, contract, lawsuit and accounting principle are influential factors of accounting conservatism. The application of accounting conservatism is efficient in improving enterprise profitability, reducing excessive or insufficient investment, constraining investment spending, and in improving investment efficiency. In practices, enterprises shall take the principle of accounting conservatism based on their own conditions in ways that improve the accuracy of accounting information for a sustainable development.