摘要：会计谨慎性原则是极其重要的一项原则。谨慎性原则的应用涉及范围十分广泛，无论会计核算还是在实务中，都有着举足轻重的地位。会计所处经济环境的竞争力和风险系数越来越高，不确定的内在外在因素也就越来越多，会计信息获得的准确性随之也会随之降低，因此谨慎性原则的应用也就在这情理之中了。谨慎性原则的普遍应用，也是对会计其他原则的总结和升华。谨慎性原则虽然作为一项重要的会计原则，有着不可替代的地位，但是它也是一把“双刃剑” ，又具有本身的局限性。本篇文章首先概述了谨慎性原则的概念和应用的必要性，接着详细阐述了在实务中的具体应用，并对使用谨慎性原则不足之处提出建设性意见和解决措施。因此，合理使用谨慎性原则，掌握好这个“度”，在会计核算工作中具有很重要的现实意义。47052

毕业论文关键字： 谨慎性原则；会计实务；局限性

The application of accounting the principle of caution in practice

Abstract: Accounting principle of prudence is an important principle. Application of the principle of prudence is very extensive, either of the accounting or in practice, have occupied a very important position. Competitiveness and economic environment in which the risk of accounting becomes biger and biger, the uncertain factors are higher and higher, make the accuracy of accounting information is also lower and lower. So the application of the principle of prudence is inevitable. General use of the principle of caution is the summary of other accounting principles . The principle of prudence as an important accounting principles, is a "double-edged sword," both the value of its existence, and the limitations of itself. This article begins with an overview of the concept of the necessity of the principle of prudence and applications, then described in detail the specific application in practice, and recommendations and solutions for the use of the principle of prudence at the deficiencies. Therefore, reasonable use of the principle of caution and mastering the "degree" has important practical significance in the accounting work. 

Keywords:  principle of prudence；Accounting Practice；limitat 

目录

绪论1

一、会计谨慎性原则 2

  （一）会计谨慎性原则概念和内容 2

  （二）会计谨慎性原则的必要性 2

二、会计谨慎性原则在实务中的应用 4

   （一）谨慎性原则在现代会计中的应用 4

   （二）谨慎性原则在或有事项中的应用 5

   （三）谨慎性原则在收益确认中的应用 6

三、谨慎性原则在会计实务的应用分析 6

（一）应用回顾 6

 (二)会计处理和应用分析 7

四、谨慎性原则的局限性 10

（一）谨慎性原则的可操作性不强 10

（二）谨慎性原则与其他会计原则间的冲突 10

（三）谨慎性原则应用繁琐，使许多企业不愿完全采用 10

 (四)谨慎性原则在税法与会计制度之间存在一定不协调性 11

（五）谨慎性原则受会计职业素质的制约