會(huì)計(jì)謹(jǐn)慎性原則的運(yùn)用及局限性探討
2萬(wàn)字 14頁(yè)


摘要
會(huì)計(jì)謹(jǐn)慎性原則，是針對(duì)經(jīng)濟(jì)活動(dòng)中的不確定性因素，要求人們?cè)跁?huì)計(jì)核算處理上持謹(jǐn)慎小心的態(tài)度，以應(yīng)付紛繁復(fù)雜的外部經(jīng)濟(jì)環(huán)境的變化，將風(fēng)險(xiǎn)損失縮小或限制在較小的范圍內(nèi)。但作為一項(xiàng)會(huì)計(jì)原則，謹(jǐn)慎性原則既有其合理的一面，同時(shí)也存在其固有的局限性。作為國(guó)際慣例的穩(wěn)健性原則在我國(guó)財(cái)務(wù)會(huì)計(jì)改革過(guò)程中曾一度引起理論界和實(shí)務(wù)界廣泛的爭(zhēng)議。本文介紹了會(huì)計(jì)謹(jǐn)慎性原則在我國(guó)會(huì)計(jì)核算、財(cái)務(wù)分析、會(huì)計(jì)管理中的具體運(yùn)用的情況，并揭示了其逐漸暴露的局限性，并針對(duì)局限性提出了一些改進(jìn)意見(jiàn)和措施，希望能對(duì)謹(jǐn)慎性原則能夠充分有效的運(yùn)用起到拋磚引玉的作用。

Discussion on application of the principle of accounting prudence and its confinement.
The principle of accounting prudence requires the accountant to take prudent attitude on accounting when dealing with unstable economic activities ,to cope with the complicated external economic environment to minimize risk and lost.But as a principle, it has its rationality as well as limitation.The principle of stability, as an international convention, for example, had aroused comprehensive controversy between the theoretical group and the practical group during financial innovation in our country.This thesis introduces the application of the principle of prudence on accounting, financial analyzing and management. It reveals its gradually uncovered confinement and provides some helpful measures for improvement in order to apply this principle in a better way.


目 錄

目錄------------------------------------------------------------- 1
摘要------------------------------------------------------------- 3
前言------------------------------------------------------------- 5
1、運(yùn)用謹(jǐn)慎行原則的基本要求--------------------------------------- 7
1.1、謹(jǐn)慎性原則存在的基礎(chǔ)----------------------------------------- 8
1.2、謹(jǐn)慎性原則的職業(yè)判斷----------------------------------------- 8
1.3、運(yùn)用謹(jǐn)慎性原則的目------------------------------------------- 8
2、謹(jǐn)慎性原則在會(huì)計(jì)核算中的運(yùn)用------------------------------------ 9
2.1、存貨跌價(jià)準(zhǔn)備------------------------------------------------- 9
2.2、壞賬準(zhǔn)備----------------------------------------------------- 9
2.3、短期投資跌價(jià)準(zhǔn)備---------------------------------------------- 10
2.4、長(zhǎng)期投資減值準(zhǔn)備---------------------------------------------- 10
2.5、固定資產(chǎn)減值準(zhǔn)備---------------------------------------------- 11
2.6、無(wú)形資產(chǎn)減值準(zhǔn)備---------------------------------------------- 11
3、謹(jǐn)慎性原則在財(cái)務(wù)分析中的運(yùn)用------------------------------------- 12
3.1、短期償債能力分析中的運(yùn)用--------------------------------------- 12
3.2、長(zhǎng)期償債能力分析中的運(yùn)用--------------------------------------- 13
3.3、企業(yè)資產(chǎn)營(yíng)運(yùn)效率分析中的運(yùn)用----------------------------------- 14
3.4、獲利能力分析中的運(yùn)用------------------------------------------- 15
3.5、謹(jǐn)慎性原則在我國(guó)財(cái)務(wù)會(huì)計(jì)改革實(shí)踐中的運(yùn)用情況分析----------------- 17
4、謹(jǐn)慎性原則在我國(guó)會(huì)計(jì)管理中運(yùn)用------------------------------------ 19
4.1、存貨計(jì)價(jià)------------------------------------------------------ 19
4.2、固定資產(chǎn)折舊方法的運(yùn)用----------------------------------------- 20
4.3、壞賬損失的核算------------------------------------------------- 20
4.4、對(duì)待攤費(fèi)用、開(kāi)辦費(fèi)及待處理財(cái)產(chǎn)損益的會(huì)計(jì)處理--------------------- 20
4.5、對(duì)或有事項(xiàng)的處理----------------------------------------------- 21
4.6、收入的確認(rèn)標(biāo)準(zhǔn)------------------------------------------------- 21
5、謹(jǐn)慎性原則實(shí)際運(yùn)用的局限性---------------------------------------- 23
5.1、稅法對(duì)謹(jǐn)慎性原則運(yùn)用的制約-------------------------------------- 23
5.2、市場(chǎng)價(jià)格機(jī)制對(duì)謹(jǐn)慎性原則運(yùn)用的制約------------------------------- 23
5.3、謹(jǐn)慎性原則在我國(guó)實(shí)際運(yùn)用的不均衡性------------------------------- 23
5.4、配股條件對(duì)謹(jǐn)慎性原則運(yùn)用的局限----------------------------------- 24
5.5、與真實(shí)性原則的沖突---------------------------------------------- 24
5.6、與權(quán)責(zé)發(fā)生制、配比原則的沖突------------------------------------- 24
5.7、與歷史成本原則的沖突-------------------------------------------- 25
5.8、與可比性、一致性原則的沖突--------------------------------------- 25
6、謹(jǐn)慎性原則的改進(jìn)思路----------------------------------------------- 27
6.1、縮小稅收政策與會(huì)計(jì)政策的差異------------------------------------- 27
6.2、完善市場(chǎng)信息報(bào)價(jià)系統(tǒng)-------------------------------------------- 27
6.3、擴(kuò)大謹(jǐn)慎性原則運(yùn)用范圍與適度運(yùn)用相結(jié)合---------------------------- 27
6.4、對(duì)謹(jǐn)慎性原則的應(yīng)用進(jìn)行必要的約束---------------------------------- 27
6.5、合理確定各項(xiàng)原則的優(yōu)先使用順序------------------------------------ 28
6.6、適當(dāng)增加財(cái)務(wù)報(bào)表附注，對(duì)沖突情況予以充分披露----------------------- 28
6.7、體現(xiàn)謹(jǐn)慎性原則的會(huì)計(jì)準(zhǔn)則和制度的相關(guān)條款應(yīng)盡量具有可操作------------ 28
6.8、提高企業(yè)會(huì)計(jì)人員的職業(yè)判斷能力------------------------------------ 29
6.9、加強(qiáng)審計(jì)監(jiān)督，強(qiáng)化內(nèi)在約束機(jī)制------------------------------------ 29
結(jié)論----------------------------------------------------------------- 31
參考文獻(xiàn)-------------------------------------------------------------- 32


參考文獻(xiàn)：
1、《中華人民共和國(guó)會(huì)計(jì)法》，中華人民共和國(guó)財(cái)政部
2、《企業(yè)會(huì)計(jì)制度》，財(cái)政部
3、《金融企業(yè)會(huì)計(jì)制度》，財(cái)政部
4、《論財(cái)會(huì)人員職業(yè)道德建設(shè)》，顏權(quán)，《財(cái)務(wù)與會(huì)計(jì)》