会计学论文 浅谈谨慎性原则在会计实务中的应用

摘要

谨慎性原则是我国企业会计核算中的一项重要原则，在企业会计准则中得到充分的体现，在会计实务中得到广泛的应用。谨慎性原则要求企业在进行会计核算时不得多计资产或收益、少计负债或费用,但不得设置秘密准备。在会计实务中随着谨慎性原则应用范围的扩大，给企业留下的利润调节空间也在扩大，相关冲突也日渐凸显，必须及时加以完善。谨慎性原则在会计实务中的应用一方面可以使会计盈余的反映更趋稳健，从而保护投资者和债权人的利益；另一方面由于需要会计人员大量的职业判断，也不可避免地沦为一些企业平滑利润，粉饰报表的工具。因而，自谨慎性原则产生之始，就充满了争议。

本文对上市公司谨慎性原则应用的表现进行了阐述，然后指出上市公司在应用谨慎性原则中出现的一些问题，最后就如何完善上市公司谨慎性原则的应用提出对策。

关键词: 上市公司；谨慎性原则；操作性；适度

Ab s tract

The principle of caution is an important principle in our country enterprise accounting system, fully reflected in the accounting standard for business enterprises, widely used in the accounting practice. The principle of caution when making accounting requirements enterprise shall not be more assets or income, less liabilities or expenses, but shall not be used secret preparation. In the accounting practice as the principle of caution the expansion of application scope, the profits left to adjust space are expanding, is also becoming more relevant conflict, must be perfected in time. The application of the principle of caution in accounting practice on the one hand can make the accounting surplus reflects more robust, so as to protect the interests of investors and creditors; On the other hand because of the need to accounting personnel professional judgment, also inevitably become some smooth profits, whitewash statements of tools. Therefore, since the beginning of the principle of caution, is full of controversy.

In this paper the principle of caution the application performance of listed companies, and then points out that the listed companies in some of the problems existing in application of the principle of caution, the last on how to improve the listed companies in the principle of caution the application of the proposed countermeasures.

Key Words: The listed company , Conservatism Principle , Operability, Moderation

目录

1 绪论 (1)

1.1 论文研究的背景和意义 (1)

1.1.1 研究背景 (1)

1.1.2 研究意义 (1)

1.2 国内外研究情况 (1)

1.2.1 国外研究情况 (1)

1.2.2 国内研究情况 (1)

1.3 研究内容与方法 (2)

1.4.1 研究内容 (2)

1.4.2 研究方法 (2)

2 我国上市公司谨慎性原则应用的表现 (3)

2.1 资产计价更趋谨慎 (3)

2.1.1 资本化利息的标准确立 (3)

2.1.2 无形资产的确认 (3)

2.2 收益确认更加谨慎 (3)

2.2.1 收入确认标准 (3)

2.2.2 债务重组损益确认 (3)

2.2.3 租赁收益确认 (3)

2.3 摊销期限缩短 (4)

2.2.1 折旧率提高 (4)

2.2.2 无形资产摊销期缩短 (4)

2.2.3 股权投资差额的摊销 (4)

3 上市公司在谨慎性原则应用中存在的问题 (5)

3.1 谨慎性原则缺乏可操作性....................................................................... 错误!未定义书签。

3.2 上市公司利用谨慎性原则进行盈余计提............................................... 错误!未定义书签。

3.2.1 该提未提或计提不足增加利润.................................................... 错误!未定义书签。

3.2.2 加速计提或设置“秘密准备”调低利润.................................... 错误!未定义书签。

3.3 谨慎性原则与其他会计原则之间存在冲突 (4)

3.3.1 与可靠性原则的冲突 (4)