1、1本科毕业论文（设计）外文翻译外文题目ONTHEPRINCIPLEOFPRUDENCEINAPPLICATIONOFTHEACCOUNTINGPRACTICE外文出处HTTP/ENGHI138COM/I161567外文作者ZHANGCUIHONG原文ONTHEPRINCIPLEOFPRUDENCEINAPPLICATIONOFTHEACCOUNTINGPRACTICEABSTRACTTHEPRINCIPLEOFPRUDENCEHASBEENANEARLIERRECOGNITIONOFNATIONALACCOUNTINGPROFESSIONWESHOULDFULLYUNDERSTANDTHEPR
2、INCIPLEOFPRUDENTAPPLICATIONOFTHEFUNDAMENTALPURPOSE,STRENGTHSANDWEAKNESSES,BASEDONABETTERAPPLICATIONOFPRUDENCEINACCOUNTINGPRINCIPLES,WITHPARTICULARATTENTIONTOTHEPRINCIPLEOFPRUDENTAPPLICATIONOFAPPROPRIATE,SOASTOAVOIDWEAKNESSES,TOPLAYITSFULLROLEINTHISPAPER,THEACCOUNTINGPRACTICEINTHEAPPLICATIONTODOSOMEA
3、NALYSISKEYWORDSMODERATEAPPLICATIONOFACCOUNTINGPRINCIPLEOFPRUDENCE1INTRODUCTIONWITHTHECURRENTINTERNATIONALANDDOMESTICECONOMICSITUATIONCHANGES,ENTERPRISESAREFACEDWITHTHEOBJECTIVEENVIRONMENTANDTHERISKOFUNCERTAINTYRISES,THEMARKETISTHEVOLATILITYOFDEMANDACCOUNTINGSTAFFHADTOUSEANACCOUNTINGMETHODTODETERMINE
4、THEESTIMATEDPROCEEDSOFAPARTICULARACCOUNTINGPERIODINORDERTOREDUCETHEARBITRARINESSOFACCOUNTINGESTIMATESANDREDUCETHERISKOFFINANCIALACCOUNTINGREPORTSANDATTACHIMPORTANCETOTHEPRINCIPLEOFPRUDENTUSEOFINEVITABLENOWHOWTOUNDERSTANDANDAPPLYTHEPRINCIPLEOFPRUDENCEBECOMESTHEFOCUSOFEVERYONESATTENTION,HEREICANTALKAB
5、OUTSOMEVIEWSONTHISISSUEAPRINCIPLEOFPRUDENCEINTHEENTERPRISEINTHEMAINAPPLICATIONOFACCOUNTINGTHEPRINCIPLEOFPRUDENCEINTHEAPPLICATIONOFFOREIGNCOUNTRIES,THEREARETWO2SCENARIOSFIRST,THELIMITEDAPPLICATIONS,SUCHASTHEUNITEDSTATESAPPLIEDTHEPRINCIPLEOFPRUDENTAPPROACHFORTHEWIDESPREADADOPTIONOFLARGELYLOWEROFCOSTOR
6、MARKETMETHOD,CAREFULESTIMATEORTHEREISALOSS,NOSECRETPREPARATIONS2ISMOREWIDELYUSED,SUCHASGERMANY,JAPAN,ETC,ALLOWINGPROVISIONFORVARIOUSFORMSOFPREPARATIONCHINASACCOUNTINGSTANDARDSANDACCOUNTINGSYSTEMSREQUIRETHATACCOUNTINGSHOULDFOLLOWTHEPRINCIPLEOFPRUDENCE,REASONABLEACCOUNTINGOFTHELOSSESANDEXPENSESTHATMAY
7、OCCUR,BUTNOPROVISIONFORASECRETPREPARATIONSVISIBLE,PRUDENTACCOUNTINGPRINCIPLESAPPLIEDINOURCOUNTRYISALIMITEDSITUATIONTHEPRINCIPLEOFPRUDENTUSEINCHINAWASPHASEDDEVELOPMENTALONGWITHTHEDEEPENINGOFECONOMICREFORMANDMARKETORIENTEDIMPROVEMENTOFBUSINESSENVIRONMENTINWHICHTHEOBJECTIVEECONOMICUNCERTAINTYGROWING,AC
8、COUNTINGINFORMATIONUSERSPAYMOREATTENTIONTOTHERISKSANDUNCERTAINTIESRELATEDTOTHEINFORMATIONREVEALEDTHEPRINCIPLEOFPRUDENCEATTHISSTAGEINCHINASUSEOFCORPORATEACCOUNTINGCANBESUMMARIZEDINTHEFOLLOWINGASPECTSFROMTHEPERSPECTIVEOFASSETSPRUDENCEPRINCIPLEREQUIRESTHEFULLESTIMATEDCOSTSOFPOSSIBLELOSSESANDTOAVOIDTHEV
9、IRTUALTOTALASSETVALUEFROMTHEDEBTPERSPECTIVEPRUDENCEPRINCIPLEREQUIRESRECOGNITIONANDMEASUREMENTOFLIABILITIESOFENTERPRISESSHOULDBEIDENTIFIEDTOAVOIDTHEDELAYANDLESSDEBTACCRUEDLIABILITIESFROMTHEREVENUEPERSPECTIVEPRUDENCEPRINCIPLEREQUIRESTHATCOMPANIESARENOTEXPECTEDTORETURNTHATMAYOCCUR,NAMELYINIDENTIFYINGAN
10、DMEASURINGTHEYIELD,WHICHEVERISLATERTHANWHICHEVERISEARLIER,WHICHEVERISLESSRATHERTHANWHICHEVERISMOREFROMAFINANCIALANALYSISPOINTOFVIEW,THEPRINCIPLEOFPRUDENCEINTHEFINANCIALANALYSISMAINLYONSHORTTERMSOLVENCY,BUSINESSASSETS,APRELIMINARYANALYSISOFOPERATIONALEFFICIENCY,TOANALYZINGTHEPRUDENCEPRINCIPLEINCHINAS
11、CURRENTFINANCIALACCOUNTINGINTHEIRUSE2THEPRINCIPLEOFPRUDENCEINTHEUSEOFACCOUNTINGINTHEENTERPRISETHETWOSIDESOFTHEPRINCIPLEOFPRUDENCEREFLECTEDINTHEUSEOFTHEWHOLEPROCESSOFACCOUNTING,INCLUDINGACCOUNTINGRECOGNITION,MEASUREMENT,REPORTINGANDOTHERASPECTSHOWEVER,INALLACCOUNTINGPRINCIPLES,THEPRINCIPLEOFPRUDENCEI
12、STHEMOSTCONTROVERSIAL321THEPRINCIPLEOFPRUDENTUSEOFTHEADVANTAGESOFBUSINESSPRUDENCEPRINCIPLE,BYAPPROPRIATEPROVISIONFORIMPAIRMENTOFASSETS,REASONABLECOSTSARERECOGNIZEDANDPRUDENTRECOGNITIONOFINCOME,ASSETS,SQUEEZEDINTHE“WATER“,CONSOLIDATETHEFOUNDATIONFORPROFITSTOENABLEENTERPRISESTOPROVIDEACCOUNTINGINFORMA
13、TIONMOREROBUSTTHEBENEFITSOFTHEIMPLEMENTATIONOFTHEPRINCIPLEOFPRUDENCEISMAINLYREFLECTEDINASSESSTHEOPERATINGPERFORMANCEOFREALOPERATORSTOEVALUATETHEFULFILLMENTOFITSFIDUCIARYDUTIES,THEREISHELPPROTECTTHEINTERESTSOFINVESTORSANDCREDITORSPRODUCTIONANDOPERATIONSATRISKANDUNCERTAINTIES,THEIMPLEMENTATIONOFSOUNDA
14、CCOUNTINGHELPENTERPRISESTOINCREASETHEABILITYTOWITHSTANDBUSINESSRISK,IMPROVEENTERPRISECOMPETITIVENESSINTHEMARKETTHEPRINCIPLEOFPRUDENTENTERPRISERISKADEQUATELYESTIMATETHEDECISIONMAKINGCANREDUCETHERISK,ANDTHEREFORETHEPRINCIPLEOFPRUDENTMODERATIONISCONDUCIVETOENSURINGQUALITYOFACCOUNTINGINFORMATIONTOENHANC
15、ETHERELIABILITYOFACCOUNTINGINFORMATIONANDRELEVANT22THELACKOFPRUDENCEPRINCIPLE221RECOGNITIONANDMEASUREMENTDIFFICULTASCHINASCURRENTASSETINFORMATION,THEPRICETHEMARKETMECHANISMISNOTSOUND,COUPLEDWITHTHEDEBTHAVEBEENINVESTEDENTERPRISEBUSINESSESANDFINANCIALCONDITIONANDCONTINUEDOPERATINGCONDITIONSISDIFFICULT
16、TOIDENTIFYTHEACTUALOPERATIONISHIGHLYSUBJECTIVE,SUBJECTTOACCOUNTINGPERSONNELPROFESSIONALQUALITY,PROFESSIONALABILITYTOJUDGETHEIMPACTOFACCOUNTINGINFORMATIONISDIFFICULTTOVERIFY222ACCRUALBEINGABUSED,BECAUSETHESPECIFICPERCENTAGEOFIMPAIRMENTOFASSETSBYTHEENTERPRISESMAKETHEIROWNDETERMINATION,WHILETHETWOYEARL
17、OSSFROMCONTINUINGOPERATIONSOFLISTEDCOMPANIESWILLBESTTREATMENT,THREECONSECUTIVEYEARSLOSSESITWOULDSTOPLISTING,LISTEDCOMPANIESMAYBELESSIMPAIRMENTMENTIONEDINFLATEDPROFITS,ANDSOMESHAREHOLDERSOFLISTEDCOMPANIESINORDERTOAVOIDDEBT,MAKEMOREIMPAIRMENTATTHESAMETIMEMAYHAVEPRECAUTIONLATECAREFUL,CAREFULPOSTORPRECA
18、UTIONPARADOXICALSITUATIONREPOSTEDELSEWHEREINTHEPAPERFORFREEDOWNLOAD223THEEXISTINGTAXCHARGEDTOTHECOSTOFPRETAXDIFFERSFROMTHEACCOUNTING4SYSTEM,WHENTHEPROVISIONFORIMPAIRMENT,THENEEDTOPAYUPINCOMETAX,INCREASETHEENTERPRISESCASHFLOW,LIMITINGAPPLICATIONOFTHEPRINCIPLEOFROBUSTNESSANDTHEPRUDENCEPRINCIPLEANDMATC
19、HINGPRINCIPLE,HISTORICALCOSTPRINCIPLE,THEAUTHENTICITYOFTHEPRINCIPLEOFACCRUALPRINCIPLES,COMPARABILITYPRINCIPLE,THEPRINCIPLEOFCONSISTENCYTHEREISCONFLICTINGASPECTS224SOMEOFTHEASSETSATHISTORICALCOSTPRICING,ANDSOMEASSETSMARKEDTOMARKETVALUATION,THELACKOFCONSISTENCY,WHENTHEMARKETPRICEHIGHERTHANTHECOSTOFTHE
20、BALANCESHEETDOESNOTREFLECTTHETRUEVALUEOFTHEASSETSMAYDISTORTTHECOMPANYSANNUALEARNINGSINTHESHORTTERMDELAYINGTHESTATESTAX,BUTALSOAFFECTTHEQUALITYOFACCOUNTINGINFORMATION,MANAGERSCANNOTMAKEOPTIMALDECISIONSANDINTHEPRACTICALAPPLICATIONOFDIFFERENTENTERPRISESARENOTBALANCED,ONLYPROVISIONFORIMPAIRMENTOFLISTEDC
21、OMPANIES,WHILETHENATIONALECONOMY,ACCOUNTINGFORTHEDOMINANTPOSITIONOFTHENONLISTEDSTATEOWNEDENTERPRISESARENOTCLEARLYDEFINEDTHEPRINCIPLEOFPRUDENCEHAVEBEENREPEATEDLYCRITICIZED,PRIMARILYBECAUSEALSOINITSOPERATIONINPRACTICEOFTHESUBJECTIVEANDARBITRARY,ANDISNOWEVOLVEDTOBECOMEPARTOFTHEPROFITSOFLISTEDCOMPANIESA
22、NDEVENMANIPULATIONOFEARNINGSMANAGEMENTTOOL3THEIMPLEMENTATIONOFTHEPRINCIPLEOFPRUDENCESHOULDPAYATTENTIONTOTHEPROBLEM31ACCOUNTINGSTANDARDSTOCONSTANTLYIMPROVE,SOTHATTHERELEVANTACCOUNTINGSTANDARDSANDSYSTEMSSHOULDBEOPERATIONALFIRSTOFALL,THEPRINCIPLEOFPRUDENCEINTHEAPPLICATIONPROCESSONHOWTOGRASPTHE“DEGREE“I
23、STHEKEYESTABLISHANDIMPROVEACCOUNTINGSTANDARDSCORRESPONDINGTOTHETERMSASFARASPOSSIBLETOENSUREITSFEASIBILITY,SUCHASTHEPROPORTIONOFDIFFERENTMETHODSOFMEASUREMENTSETUPUNDERANUPPERANDLOWERLIMITS,THERECOVERYOFACCOUNTSRECEIVABLEAPPLICATIONOFLIFOMETHOD,CANGUIDETHECORPORATEACCOUNTINGPRACTICES,BUTALSOENTERPRISE
24、APPLICATIONIMPROPERMEANSTOAVOIDWHITEWASHREPORT,SOTHATTHEINFORMATIONPROVIDEDBYEACHCOMPANYWASCOMPARABLESECONDLY,INORDERTOSOLVETHEENTERPRISESTOIMPLEMENTTHEPRINCIPLEOFPRUDENCETOWORRYABOUT,INTHESTATEFINANCEWITHINTHECARRYINGCAPACITY,APPROPRIATETAXPOLICYANDACCOUNTINGPOLICIESTONARROWDIFFERENCESIFALL5ENTERPR
25、ISESINACCOUNTINGPOLICYWITHINTHEFRAMEWORKOFTHEACCRUALMETHODOFPREPARATIONOFTHEIROWNCHOICEANDRATIOOFREPORTEDTOTAXAUTHORITIESFORTHERECORD,AFTERTHEAUDITBYCERTIFIEDPUBLICACCOUNTANTSSHOULDBEALLOWEDINTHETAXCHARGEDTOAGAIN,GRADUALLYEXPANDTHESCOPEOFAPPLICATIONOFPRUDENCE,PRUDENCEPRINCIPLEINTHELISTEDCOMPANYAFTER
26、THEIMPLEMENTATIONOFTHEPILOTSHOULDEXTENDTHESCOPEOFITSAPPLICATIONTONONLISTEDCOMPANIESTOPROMOTEDIFFERENTTYPESOFENTERPRISESINTHESAMEMARKET,FAIRCOMPETITION,SOTHATINVESTORSANDCREDITORSBUSINESSANALYSISHASSTRONGCOMPARABILITYOFACCOUNTINGINFORMATIONINORDERTOMAKEAREALANDEFFECTIVEDECISIONMAKINGINFORMATIONFINALL
27、Y,THENOTESTOFINANCIALSTATEMENTSSHOULDBEMOREDETAILEDDISCLOSUREOFTHEAPPLICATIONOFTHEPRINCIPLEOFPRUDENCE,STANDARDIZEFINANCIALDATAANDNONFINANCIALDATADISCLOSURE,TOINCREASECORPORATETRANSPARENCYINTHEUSEOFPRUDENCE32THEACCOUNTINGSTAFFTOIMPROVETHEOVERALLQUALITYOFPROFESSIONALETHICSANDTOIMPROVEACCOUNTINGPERSONN
28、ELPROFESSIONALJUDGMENTPRUDENCEPRINCIPLEISBASEDONTHEEXISTENCEOFUNCERTAINTY,AVARIETYOFPOSSIBLEISSUESSHOULDMAKEAREASONABLEACCOUNTING,WHICHMUSTBEADEGREE,EXCESSIVECAUTIONORLACKOFCAUTIONWILLCAUSETHEFINANCIALCONDITIONANDOPERATINGRESULTSARENOTACCURATEANDREVEALING,ANDTHUSTHEENTERPRISEUSERSOFACCOUNTINGINFORMA
29、TIONINDECISIONMAKINGANDSOMISLEDANDTHEREFORENEEDTOFINDAPRUDENTAPPLICATIONOFTHEPRINCIPLEOFBALANCE,SOTHATTHEPRINCIPLEOFPRUDENCETOMAXIMIZETHEBENEFITSWILLBEBOUNDBYITSSHORTCOMINGSINTHEMINIMUMHOWEVER,INPRACTICETHEPRINCIPLEOFPRUDENCEINTHEIMPLEMENTATIONANDAPPLICATIONOFTHEACCOUNTINGSTAFFTORELYONPROFESSIONALJU
30、DGMENTS,THEREFOREASKEDTHEACCOUNTINGSTAFFNEEDTOIMPROVETHEPROFESSIONALABILITYTOJUDGE,ACCURATELYGRASPTHEESSENCEOFTHEPRINCIPLEOFPRUDENCEINTHEMATTEROFUNCERTAINTYESTIMATESANDJUDGMENTS,SEEKSTOOBJECTIVITY,IMPARTIALITYANDAVOIDSUBJECTIVEANDARBITRARY,TOENSURETHATTHEPRINCIPLEOFPRUDENTUSEOFAMODERATETHEREFORE,TOC
31、ONTINUOUSLYIMPROVETHECAPACITYOFACCOUNTANTSPROFESSIONALJUDGMENTORDERFORTHEACCOUNTINGPRINCIPLEOFPRUDENCELAYTHEFOUNDATIONFORAPPROPRIATEUSE33ENTERPRISEEXTERNALENVIRONMENTNEEDSFURTHERIMPROVEMENTSHOULDFURTHERIMPROVETHEINFORMATION,ANDPRICESTHEMARKETMECHANISM,THEUSEOFMODERN6INFORMATIONNETWORKTECHNOLOGYREGUL
32、ARLYPUBLISHAVARIETYOFASSETPRICESANDINFORMATIONFORAVARIETYOFIMPAIRMENTPROVISIONFORTHEOPERABILITYOFREMOVINGOBSTACLESTOFAIRNESSANDOBJECTIVITYINADDITION,SHOULDGIVEFULLPLAYTOTHEROLEOFANINDEPENDENTAUDITOFTHEEXTERNALOVERSIGHTTOPREVENTABUSEANDDISTORTIONOFTHEPRINCIPLEOFPRUDENCE,TOAVOIDARTIFICIALLYINCREASINGC
33、ONFLICTWITHOTHERACCOUNTINGPRINCIPLES34THEASSESSMENTOFLISTEDCOMPANIESTOIMPROVEEVALUATIONOFINDICATORSFORASSESSINGOPERATINGPROFITASACOMPANYSPROFITABILITYANDOPERATINGRESULTSOFTHEKEYINDICATORSIMPROVEASSETIMPAIRMENTEVALUATIONINDICATORSANDCORPORATELINKBETWEENTHEREDUCEDPROVISIONFORIMPAIRMENTOFASSETSOFLISTED
34、COMPANIESTOPREPARETOUSETHEMOTIVATIONTOMANIPULATEEARNINGSREPOSTEDELSEWHEREINTHEPAPERFORFREEDOWNLOAD35DEALWITHTHEPRINCIPLEOFPRUDENTUSEOFFULLDISCLOSURETHEPURPOSEOFTHEUSEOFTHEPRINCIPLEOFPRUDENCEISTOFULLYASSESSTHERISKSANDLOSSES,TOAVOIDTHEINFLATEDPROFITS,VIRTUALTOTALASSETS,TOENSURETHEUSEFULNESSOFACCOUNTIN
35、GINFORMATIONINDECISIONMAKINGTHEREFORE,ANYANDCAUTIONABOUTTHEUSEOFTHEPRINCIPLEWILLAFFECTTHEUSERSOFACCOUNTINGINFORMATIONONTHECURRENTANDFUTUREINFORMATIONONRATIONALJUDGMENTS,SHOULDBEINTHEFINANCIALREPORTFORFULLDISCLOSUREINORDERTOCLEARTHEFACTTHATUSERSOFINFORMATION,INDEPENDENTJUDGMENTS36ONTHEENTERPRISESINTE
36、RNALMANAGEMENTPURPOSESANDSHOULDNOTPLACEUNDUERELIANCEONTHEPRINCIPLEOFPRUDENTUSEOFTHENEGLECTOFTHEPOTENTIALFORTHEMANAGEMENTOFIMPORTANTANDDIFFICULT,BECAUSETHEAPPLICATIONOFTHEPRINCIPLEOFPRUDENCEINACCOUNTINGINTHEPREVENTIONANDMANAGEMENTOFRISKTOBEAPARTOFITISRELATIVETOTHETHEOCCURRENCEOFTHEECONOMYINTERMSOFBUS
37、INESSWITHEXPOSTPRUDENCEPRINCIPLEISONEOFTHEBASICPRINCIPLESOFACCOUNTING,ITACTSOFASPECIFICACCOUNTINGGUIDANCEPLAYSAVERYIMPORTANTPOSITIONTHEREFORE,WEMUSTBECAREFULINACCOUNTINGPRACTICESIMPLEMENTTHEREQUIREMENTSOFTHEPRINCIPLEOFPRUDENCE,INGOODFAITHTOACHIEVETHEBESTUSEOFLIVE7FROMZHANGCUIHONGONTHEPRINCIPLEOFPRUD
38、ENCEINAPPLICATIONOFTHEACCOUNTINGPRACTICEEB/OLHTTP/ENGHI138COM/I161567,200911208译文谨慎性原则在会计实务中的应用摘要谨慎性原则较早的得到了各国会计界的认可。我们应在充分了解谨慎性原则应用的根本目的、优点和缺点的基础上，更好地在会计工作中应用谨慎性原则，尤其注意谨慎性原则应用的适度性，以扬长避短，发挥其最大作用。本文就其在会计实务中的应用做了一些分析。关键词适度应用会计谨慎性原则1引言随着目前国际、国内经济形势的变化，企业面临的客观环境和风险的不确定性越来越多，市场的多变性要求会计人员不得不采用会计估计的方法确定特定会
39、计期间的收益。为了减少会计估计的随意性，降低财务会计报告的风险，重视谨慎性原则的运用成为必然。现在如何理解和应用谨慎性原则成为大家关注的焦点，下面就此问题本人谈些看法。1谨慎性原则在企业会计中的主要应用谨慎性原则在国外的应用有两种情形一是有限应用，如美国应用谨慎性原则的方法大致为广泛采用成本与市价孰低法、谨慎估计或有损失、不设秘密准备。二是较广泛应用，如德国、日本等，允许计提各种形式的准备。我国企业会计准则及会计制度都要求会计核算应当遵循谨慎性原则，合理核算可能发生的损失和费用，但不得计提秘密准备。可见，谨慎会计原则在我国属于有限应用情形。谨慎性原则在我国的运用呈阶段性发展。随着经济体制改革的
40、深入和市场化程度的提高，企业所处的客观经济环境的不确定性越来越高，会计信息使用者更加重视与不确定性相关的风险信息的揭示。现阶段谨慎性原则在我国企业会计中的运用可以归纳如下方面从资产方面来看。谨慎性原则要求充分预计可能的损失和费用，避免虚计资产价值。从负债方面来看。谨慎性原则要求企业在确认与计量负债时，应避免延缓确认负债和少计负债。从收益方面来看。谨慎性原则要求企业不预计可能发生的收益，即在确认和计量收益时，取其迟而不取其早，取其少而不取其多。从财务分析方面来看。谨慎性原则在财务分析中的应用主要是就短期偿债能力、企业资产运营效率等进行初步分析，旨在分析谨慎性原则在中国目前财务会计中的运用情况。9
41、2谨慎性原则在企业会计中运用的两面性谨慎性原则运用体现于会计核算的全过程，包括会计确认、计量、报告等各个方面。但是，在所有会计原则中，谨慎性原则是最具有争议性的。21谨慎性原则的优点企业运用谨慎性原则，通过适度计提资产减值准备、合理确认费用、谨慎确认收入，挤干资产中的“水分”，夯实利润确定基础，使企业所提供的会计信息更加稳健。实施谨慎性原则的好处主要体现在考核经营者真实的经营业绩，评价其受托责任的履行情况，有利于保护投资者和债权人的利益；企业生产经营面临风险和不确定因素，实行稳健会计有利于企业增强抵御经营风险能力，提高企业在市场上的竞争力；谨慎性原则对企业面临的风险进行充分估计、可以减少决策风
42、险，因而适度谨慎性原则有利于保证会计信息质量，增强会计信息的可靠性和相关性。22谨慎性原则的不足221确认与计量难度较大。由于我国目前资产信息、价格市场机制尚不健全，加之债务企业和被投资企业财务状况及持续经营状况很难认定。实际操作主观性很强，受会计人员业务素质、职业判断能力影响，会计信息很难验证。222计提被滥用，因为资产减值准备的具体比例由企业自行确定，而上市公司持续经营两年亏损将ST处理，三年连续亏损将停止上市，上市公司就可能少提减值准备虚增利润，而有些上市公司股东为了逃避债务而多提减值准备。同时可能会产生前期谨慎后期不谨慎，或前期不谨慎后期谨慎自相矛盾的情况。223现行税法对税前列支的费
43、用规定有别于会计制度的规定，当计提减值准备时，还需补交所得税，增加企业现金流出，限制了稳健性原则的运用。并且谨慎性原则与配比原则、历史成本原则、真实性原则，权责发生制原则、可比性原则、一致性原则存在相冲突的方面。224有的资产按历史成本计价，有的资产按市价计价，缺乏一致性，当市价高于成本时资产负债表不能反映资产的真实价值，可能会歪曲企业的年度收益状况，在短期内延缓国家税收，而且影响会计信息质量，管理者不能做出最优决策。并且在不同企业实际运用不均衡，只在上市公司计提减值准备，而占国民经济主导地位的非上市国有企业未明确规定。谨慎性原则屡遭诟病，其主要原因还在于其在实务操作中的主观随意性，以及10如
44、今演化成为部分上市公司盈余管理甚至利润操纵的工具。3实施谨慎性原则应注意的问题31对会计准则进行不断完善，使相关的会计准则和制度应尽量具有可操作性。首先，在谨慎性原则的应用过程中如何把握“度”是关键。建立完善相应的会计准则，使其条款尽量有可操作性，如对不同方法下的计量比例设置一个上下限，应收账款的收回应用后进先出法，既可指导企业的会计实践，又可避免企业应用不正当手段粉饰报表，这样各公司提供的信息才具有可比性。其次，为了解决企业实施谨慎性原则的后顾之忧，在国家财政承受能力范围内，适当缩小税收政策和会计政策的差异。如各企业在会计政策范围内自行选定准备的计提方法及比例，报税务部门备案，经注册会计师审
45、计后应允许在税前列支。再次，逐步扩大谨慎性的运用范围，谨慎性原则在上市公司实施试点以后，应将其运用范围扩展到非上市公司，促使不同类型的企业在同一市场中进行公平竞争，使投资者及债权人对企业的分析有较强的可比性，从而使会计信息成为真正决策的有效信息。最后，应在会计报表附注中更详细地披露谨慎性原则的运用情况，规范财务数据和非财务数据的披露范围，增加公司运用谨慎性的透明度。32提高会计人员的职业道德及综合素质，提高会计人员职业判断能力。谨慎性原则存在的基础是不确定性，对各种可能发生的事项要做出合理的核算，必须把握好一个度，过度谨慎或不够谨慎都会使财务状况和经营成果得不到准确揭示，从而使企业会计信息的使
46、用者在决策等方面受到误导。因而需要找出一个应用谨慎性原则的平衡点，以使谨慎性原则的优点得到最大限度的发挥，将其缺陷约束在最小范围内。然而，谨慎性原则在实务中的贯彻和运用要依靠会计人员的职业判断，因而要求会计人员必须提高职业判断能力，准确把握谨慎性原则的实质，在对不确定事项进行估计和判断时，力求客观、公正，避免主观随意性，确保谨慎性原则运用适度。因此，不断提高会计人员的职业判断能力，才能为会计谨慎性原则的适度运用奠定基础。33企业外部环境需要进一步改善。应进一步健全信息、价格等市场机制，利用现代信息网络技术定期公布各种资产的价格、信息资料，为计提各种减值准备的可操作性、公允性和客观性扫除障碍。另
47、外，应充分发挥独立审计的外部监督作用，防止滥用和曲解谨慎性原则，避免人为地加剧与其他会计原则的冲突。1134改进对上市公司的考核评价指标，以营业利润作为考核公司盈利能力和经营成果的主要指标。改进资产减值准备与公司考核指标之间的联系，减弱上市公司利用计提资产减值准备操纵盈余的动机。35应对谨慎性原则的运用进行充分披露。运用谨慎性原则的目的在于充分估计风险和损失，避免虚增利润、虚计资产，保证会计信息决策的有用性。因此，凡是与谨慎性原则运用有关的、会影响会计信息使用者对目前和未来理性判断的信息，都应在财务报告中作全面披露，以便信息的使用者明确事实，独立判断。36就企业的内部管理者而言，不应过分依赖谨慎性原则运用的潜力而忽视管理的重点和难点，因为谨慎性原则的运用是会计中对风险加以防范和管理的一个环节，它相对于经济业务的发生而言具有事后性。谨慎性原则是会计核算的基本原则之一，它对具体会计核算行为起着非常重要的指导性地位。因此，我们在会计实务中必须认真地贯彻谨慎性原则的要求，真诚做到用好用活。出处张翠红谨慎性原则在会计实务中的应用EB/OLHTTP/ENGHI138COM/I161567,20091120
