摘要：企业通过财务报告向现在的和潜在的投资人、贷款人和其他债权人等信息使用者提供决策有用的财务信息，能够积极促进经济的发展。但是近年来，随着经营环境、科技发展和投资者需求变更等各类因素的影响，企业财务信息质量开始逐渐滞后于实务要求，这就更需要企业在进行会计计量时保持一定的谨慎性，于是对谨慎性原则应用的思考也随之而生。本篇论文从以下五个大方面对谨慎性原则进行了思考。第一部分是引言，指出国内外的背景环境及研究现状；第二部分是关于谨慎性原则的相关概念，包括基本要求以及意义；第三部分写了谨慎性原则在企业财务管理活动中的体现和影响，包括了融资活动、投资活动以及经营活动；第四部分指出了谨慎性原则在运用过程中面临的挑战，包括谨慎性原则面临公允价值计量的挑战，以及信息不对称的情况对于谨慎性原则的应用效果造成影响；第五部分，给出适当建议。51787

毕业论文关键词：谨慎性；财务管理；公允价值；信息不对称 

Reflections On Application Of The Principle Of Prudence

ABSTRACT：Enterprises to provide decision-useful financial information to current and potential investors, lenders and other creditors and other information users through the financial reports, to actively promote economic development. But in recent years, as the impact of the business environment, technological development and changing investor demand and other factors, the quality of financial information companies began to lag behind the requirements of practice, which also requires companies to maintain a certain degree of prudence during the accounting measurement, so Reflections on the principle of prudence applications also will be born. This paper from the following five principles of prudence and generous face thinking. The first part is the introduction, it pointed out that environmental background and research status at home and abroad; the second part is related to the concept of the principle of prudence, including the basic requirements and significance; Part III wrote the principle of prudence is reflected in corporate financial management activities and effects, including financing activities, investing activities and business activities; the fourth part points out the challenges in the process of applying the principle of prudence in facing challenges including the principle of prudence fair value, as well as asymmetric information for the principle of prudence application effect impact; The fifth part, give the appropriate recommendations.

Key Word：Prudence;  financial management;  fair value;  asymmetric information

目   录

摘要-1

Abstract-Ⅱ

目录Ⅲ

一、引言 1

（一） 研究背景 1

（二） 研究现状 1

二、谨慎性原则的相关概念 2

（一）谨慎性原则的基本要求 2

（二）谨慎性原则的意义 2

三、 谨慎性原则在企业财务管理活动中的体现及影响 4

（一）谨慎性原则在企业融资活动中的体现及影响 4

（二）谨慎性原则在企业投资活动中的体现及影响 5

（三）谨慎性原则在企业营运活动中的体现及影响 5

四、 谨慎性原则面临的挑战 7

（一）谨慎性原则的应用受到公允价值计量的挑战