试论谨慎性原则在会计实务中的应用

《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用。这一原则在我国会计实务中,在会计确认,会计计量、会计报告等方面都得到了充分运用。谨慎性原则在预计风险、核算可能发生的损失方面有优越性,但只应适当谨慎,不宜过分保守

Discussing the Conservatism Principle in Accounting Practice

Accounting Standard for Business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles,and discloses those possible losses and cost fully.In our country's accounting practice,the principle has been widely used in accounting recognition,accounting measure ,accounting statement etc.The conservatism principle has its advantage on forecasting risks and measuring those possible losses,but we should be cautious properly and not be too much conservative