I谨慎性原则应用研究摘 要我国社会经济郁勃成长的同时，会计也愈发重要，《企业会计准则》也不断完善与进步。会计核算处理中应遵从的一项紧要原则为谨慎性原则，它影响深远，恰当应用促使会计信息更加切实，相反则致使会计信息失去真实性。它就像一把双刃剑，因此在会计实务中保持“谨慎”尤为重要。谨慎性原则在会计应用范围的扩大致使一些企业操纵利润的空间随之扩大，这样的问题持续了很久，应当加以完善。本文基于谨慎性原则的理解、论述和背景，采用文献分析法和规范研究法等方法进行研究，将谨慎性原则的应用在两方面进行说明，一是会计理论中的应用，二是在会计实务中的应用效果，讨论了该原则在会计实务中应用时经常显示的问题，并针对这些问题提出改善意见。关键词：谨慎性原则；会计准则；审计监督；会计实务 IIResearch on Application of Prudence PrincipleAbstractOf our social economy rapid growth at the same time, the accounting is increasingly important, "Accounting Standard for Business Enterprises" and constantly improve and progress. A critical principle that should be followed in the accounting process is the Principle Prudence, which has a far-reaching impact. The proper application of accounting information makes it more practical, on the contrary, it leads to the loss of authenticity of accounting information. It is like a double-edged sword, so it is very important to be "cautious" in accounting practice. The expansion of the Principle Prudence in the application of accounting results in the expansion of some enterprises' room to manipulate profits. This problem has lasted for a long time and should be improved. This paper based on the understanding of the principle of caution, and background, using the method of literature study and normative study method and other methods, the application of the principle of caution in two ways, one is the application of accounting theory, the second is the application result in accounting pra...
