謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用

摘  要
謹(jǐn)慎性原則是一個眾所周知卻又很難以完全說清楚的會計原則。自二十世紀(jì)末正式引入我國以來，謹(jǐn)慎性原則在我國會計實務(wù)中的應(yīng)用越來越廣泛，但在逐漸普及的同時，也引發(fā)了人們對它的爭議。
本文試圖對謹(jǐn)慎性原則做一全面的概述，主要運用規(guī)范研究和統(tǒng)計分析兩種方法對謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用予以深入的探討和分析。首先運用規(guī)范研究的方法，研究了謹(jǐn)慎性原則的起源、在我國的發(fā)展及定量和定性兩方面的定義，以便對謹(jǐn)慎性原則的“來龍去脈”有整體的把握。在有了理論基礎(chǔ)之后，研究了謹(jǐn)慎性原則在我國會計實務(wù)中的具體應(yīng)用，其中以我國鋼鐵行業(yè)上市公司為例，用統(tǒng)計分析的方法具體研究了謹(jǐn)慎性原則在鋼鐵行業(yè)資產(chǎn)減值中的應(yīng)用現(xiàn)狀。最后指出謹(jǐn)慎性原則在實際應(yīng)用中存在的問題，并針對性地提出完善措施。通過本文的研究，期望讀者能對謹(jǐn)慎性原則有一個全面清晰的認(rèn)識，以便謹(jǐn)慎性原則得到更加廣泛和恰當(dāng)?shù)膽?yīng)用。
關(guān)鍵詞：謹(jǐn)慎性原則 應(yīng)用 問題 完善措施
 
ABSTRACT
Accounting Conservatism principle is a principle that is well known but very difficult to explain. Since the formal introduction of our country since the end of the century, the principle of prudent accounting practice in China used more and more widespread, but becoming more common, but also sparked controversy in it.
This thesis attempts to make a comprehensive overview of prudent principle，Using the method combining standardize research and statistical analysis studies the application of  accounting conservatism principle in the accounting practice.
First study the origin of accounting conservatism principle, in the development of our country and both quantitative and qualitative definition of accounting conservatism principle by the method standardize research. In order to have an overall grasp of accounting conservatism principle. With the theoretical basis of accounting conservatism principle , in the following we research the specific application in our accounting practice. In the same time, take the example of China's listed companies of steel industry, studying the Application of the prudence principle in impairment of assets of the steel industry by the statistical analysis method. Finally accounting conservatism principle in practical application problems, and put forward measures are sound. Through this research, the reader are expected a comprehensive and clear understanding of accounting conservatism principle ,so that we can get a more extensive and appropriate application of the principle.
Key Words:  Accounting Conservatism principle application improvement

 
目  錄
1 緒論 1
2 謹(jǐn)慎性原則概述 2
2.1謹(jǐn)慎性原則的產(chǎn)生根源 2
2.2謹(jǐn)慎性原則在我國的發(fā)展 2
2.3謹(jǐn)慎性原則的定義 4
3 謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用 6
3.1謹(jǐn)慎性原則在會計準(zhǔn)則中的體現(xiàn) 6
3.2謹(jǐn)慎性原則在鋼鐵行業(yè)中的具體應(yīng)用 9
3.3謹(jǐn)慎性原則對利益相關(guān)者的影響 15
4 謹(jǐn)慎性原則在應(yīng)用中存在的問題 16
4.1謹(jǐn)慎性原則理論本身存在的問題 16
4.2謹(jǐn)慎性原則在實際應(yīng)用中出現(xiàn)的問題 17
5 謹(jǐn)慎性原則應(yīng)用的完善措施 19
5.1政府方面 19
5.2企業(yè)本身 20
5.3會計人員方面 21
結(jié)  論 23
參考文獻(xiàn) 24
附錄1：英文文獻(xiàn)翻譯 25
附錄2：選取的鋼鐵行業(yè)21家上市公司名單 33
致  謝 34