谨慎性本质及应用状况研究.DOC

摘要:在社会主义市场经济体制全面推进的过程中和市场经济的不断发展的条件下，由于企业竞争和投资风险的日益加剧，会计所处的客观经济环境的不确定性程度越来越高，以致会计信息使用者对会计的信息质量要求越来越高，以投资者为主体的会计信息使用者更加重视与不确定性相关的风险信息的披露。因此，谨慎性质量特征的应用成为必然，谨慎性质量特征从无到有，从粗到精。如今，会计谨慎性质量特征被广泛运用在会计核算、财务分析过程中.新颁布的《企业会计制度》和具体会计准则对谨慎性质量特征的规定更加明确。人们认识到，谨慎性质量特征在会计工作实践和经济生活中的应用，对我国加速推进与国际接轨的步伐起到了很大的促进作用。但由于诸多因素的影响，从目前看，谨慎性质量特征在现实中的运用不够理想，实际运用中存在利用谨慎性质量特征操纵利润的现象，与预期要求存在不少的差距。

　　　本文对谨慎性质量特征本质和应用状况进行了一般性的论述，分析了谨慎性质量特征实际的运用以及在运用中出现的问题，并提出了相应的完善建议。

关键词: 谨慎性质量特征；本质；公允价值；坏账准备

Abstract:In the socialist market economic system the overall development process and the continuous development of the market economy conditions, due to competition and the growing risk of investment, accounting the objective economic environment of increasingly high degree of certainty, so that the users of accounting information to the accounting information quality requirements are increasingly high, to investors as the main accounting information users pay more attention to and uncertainties related to the risk of information disclosure. Therefore, careful application of the principle of inevitable, careful sex principle from scratch, from coarse to fine. Nowadays, the principle of prudent accounting is widely used in accounting, financial analysis process. The promulgation of the new" enterprise accounting system" and the specific accounting standards on the principle of prudence shall more clearly. People realize that, prudence principle in accounting practice and economic life in the application of our country, accelerate the pace with international standards has played a significant role in promoting. But because of the influence of many factors, from look at present, the principle of prudence in practical application is not ideal, the actual existence in applying to use careful sex principle to the phenomenon of profit manipulation, and the expected requirements exist many gaps.

　　　This article to the discrete principle nature and application status of general discussion, analysis of the principle of prudence in practical application as well as in the use of the problems, and put forward the corresponding improvement suggestions.

Key Words：The principle of caution；nature； Fair value； The allowance for doubtful accounts

　　　作为国际惯例的谨慎性质量特征在我国财务会计改革过程中曾引起理论界和实务界广泛的争议。企业应用谨慎性质量特征可以防止资产过高估价，收益确定时过分乐观估计丽造成决策失误，因此有利于企业的投资者和债权人。我国的财务会计改革，从一定意义上赋予企业一定的选择权和决策权，使企业会计核算有一定的弹性以减少市场经济条件下事实上存在的风险和不确定性。然而，我国在实施过程中出现的主观随意性影响政策的稳定性。主要表现为以下两个方面的问题：一是过度谨慎。如企业在实施承包经营过程中，为了自身利益，谨慎质量特征成为企业承包者隐瞒利润、逃漏税收的秘密武器。另一个是谨慎不足问题。我国企业谨慎质量特征实施范围仍显狭窄，离充分谨慎质量特征还有一定差距。如坏帐准备计提比率偏低；企业留利、技改和折旧基金仍显得相对不足。这个“度”本人认为就是要在照顾各方利益基础上建立一个能被广泛接受的有一定灵活性的标准。

　　　谨慎性质量特征的运用牵涉到企业有关各方利益，突出地表现在企业公开披露会计信息质量上。因此，提供客观、真实和公允的财务会计信息是企业应用谨慎性质量特征的目的。只有对基于谨慎性质量特征指导下编制的财务报表有充分的理解，广大投资者才能进行更为准确客观的财务分析并最终作出正确的投资决策。