新会计准则下对谨慎性原则的思考.doc

摘要：谨慎性原则应会计决策更加稳健和合理的要求而生，一直以来受到新旧会计准则关于会计信息质量要求的一致推崇，更是新会计准则的一大亮点。然而，随着我国市场经济体制的不断深化，使得市场主体不断增多、市场环境日趋复杂化，而相应的制度建设却相对滞后、行业诚信体系尚未形成，使企业在会计决策上面临着越来越多的不确定性，会计风险无处不在，这给企业的经营发展埋下了巨大的隐患。本文在查阅大量的谨慎性原则理论与研究成果的基础上，从谨慎性原则的相关理论出发，对新会计准则下谨慎性原则的局限性进行探讨；在此基础上，借鉴有关学者的研究成果，从完善资产信息、健全价格市场、科学合理的运用谨慎性原则、建立健全社会监督体系及提高会计人员的职业判断能力等四个方面提出相应的完善措施，不足之处敬请指点。

关键词：新会计准则，谨慎性原则，思考

Abstract：Prudence principle emerges as the need of stable and reasonable accounting decision require. The bright spot of new accounting standard is that it has been recommended from the requirements of quality of accounting information by old and new accounting standard. However, the ceaseless deepening of market economy system leads to the increasing number of market entities and makes the market environment complicated while corresponding systems construction lag behind accordingly and the industry credit system has not been formed, which make enterprises face more and more uncertainty during accounting decision making. Accounting risks appear everywhere so that the management and development of enterprises might come across with more potential troubles. On the basis of consulting abundant principles, theories and research findings of prudence principle, this paper will discuss the limitations of prudence principle which is under the new accounting standard from the relevant theories. On this base, it will come up with corresponding improving measures from the four parts, including perfecting information assets and sounding price market, scientific and reasonable adapting of prudence principle, building up a sound Social Supervision System and improving the ability of professional judgment of accountants. Please point out the mistakes raised in this paper.   

Key Words：Prudence principle，The new accounting standards，Think

谨慎性原则作为财务会计信息质量特征的重要组成部分被写进准则，贯穿会计确认、计量、记录、报告的全过程，其重要性不可小觑。本文通过对谨慎性原则的概念、运用及局限性的探讨，提出企业在运用谨慎性原则的过程中，应完善资产信息、健全价格市场、科学合理的运用谨慎性原则、建立健全社会监督体系及提高会计人员的职业判断能力等。同时，笔者认为，企业在会计确认中，应对初始确认规定严格的标准；在会计计量上，要求不得高估资产或收益，低估负债和费用；在会计报告中，要求认真编写报告、合理预测和披露风险，向使用者提供尽可能全面有效的信息。总而言之，2006年新会计准则的颁布为谨慎性原则的运用开创了一片新天地，其运用范围之广、运用方法之多，是史无前例的。这符合了我国要建立一套适应社会主义市场经济发展，与国际惯例趋同的企业会计准则体系的要求，顺应了时代的发展，对企业行为起到规范作用，对会计信息使用者具有维权意义。同时，谨慎性原则的正确运用也为解决我国市场经济发展中出现的新会计核算问题提供了更多新的选择，有利于各企业提高风险意识，重视资产质量，避免虚盈实亏，提高竞争能力。