谨慎性原则在会计中的应用研究

谨慎性原则要求企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多计资产或收益、少计负债或费用,但不得设置秘密设备.它属于会计核算的起修正作用的一般原则.本文对谨慎性原则在我国企业会计准则和会计实务中的应用进行了探讨,并对其正确运用提出了几点建议.

Principle of prudence in the application of accounting

the principle of prudence requires enterprises in accounting,it should follow the requirements of the principle of prudence,not more than total assets or income,less accrued liabilities or expenses,but not set the secret equipment.It is correct from the accounting of the role of general principles.In this paper,the principle of prudence in our corporateaccounting standards and accounting practices in the application are discussed,and its correct use some suggestions.