对会计谨慎性原则运用的思考

会计谨慎性原则由于本身具有倾向性、不平衡性及会计人员的主观随意性，使其在实际操作中存在与税收法制的背离及与其他会计原则的冲突，受到配股条件的制约等问题。对此应尽量缩小会计规定与税收政策之间的差异，确定各会计原则的优先级，适度扩大谨慎性原则的运用范围，增强可操作性。提高会计人员素质等。

Consideration on the Application of the Prudent Accounting Principle

Due to the inherent tendency,imbalance and the subjective arbitrary of accoutants,the prudent accounting principle departs from the tax rules and accounting principles.So we should try to reduce the distinction bctween the accounting rules and the tax policy,ensure the grade of each accounting principle,enlarge the application scope of the prudent principle,improve its operation degree and the quality of accountants.