摘要：谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。自二十世纪末正式引入我国以来，谨慎性原则在我国会计实务中的运用越来越广泛，但在逐渐普及的同时，也引发了人们对它的争议。它要求企业在面临不确定因素的情况下作出职业判断时，应该保持必要的谨慎，充分估计到各种负债、损失和费用，尽量少计或不计可能的资产和收益。但作为一项会计原则，它在运用中具有明显的倾向性、主观臆断性等局限性。本文介绍了会计谨慎性原则的含义及我国的运用现状，并系统的阐述了谨慎性原则在会计中的运用，揭示了在运用中存在的问题，并针对问题提出了一些改进意见和措施。通过本文的研究，期望读者能对谨慎性原则有一个全面清晰的认识，以便谨慎性原则得到更加广泛和恰当的运用。38474
毕业论文关键词：谨慎性原则；会计实务；局限性；完善措施
The application of Conservatism Principle in the accounting practice
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. it requires the general principles of the enterprise in the face of uncertainty factors in professional judgment, should maintain necessary cautious, fully estimated to various liabilities, losses and expenses, as far as possible or no plan of assets and income may be. But as an accounting principles in practice, it has obvious tendency, subjective judgement and limitations. The paper introduces the principle of prudent accounting in China and the meaning of present situation of the application of the system, and expounds the principle of caution in accounting application, reveals the existing problems, and puts forward some Suggestions and measures. 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.
Keywords: Conservatism principle；Accounting Practice；Limitations；Perfect measures
目  录
一、绪论1
二、谨慎性原则概述2（一）谨慎性原则的起源2
（二）谨慎性原则在我国的发展2（三）谨慎性原则的定义及重要性4
1、谨慎性原则的定义 4
2、谨慎性原则的重要性 4
三、谨慎性原则在会计中的运用6（一）谨慎性原则在收入确认时的运用6
（二）谨慎性原则在计提资产减值准备中的运用6
（三）谨慎性原则在计提固定资产中的运用7（四）谨慎性原则在借款费用资本化中的运用8
（五）谨慎性原则在或有事项中的运用8
（优尔）谨慎性原则在关联方交易中的运用9四、谨慎性原则在会计实务中存在的问题 10
（一）谨慎性原则的模糊规定造成运用中的主观随意性 10
（二）谨慎性原则与税法政策不能协调一致 10
（三）谨慎性原则与其他原则的冲突 10
（四）谨慎性原则导致企业的会计信息横向不可比 11（五）会计人员的职业判断能力影响了谨慎性原则的运用 11
五、谨慎性原则运用的完善措施 12（一）政府方面 12
1、规范会计准则和会计制度中的相关条款12
2、加强会计准则、会计制度与税法政策的协调一致12
（二）企业本身 12
1、尽量避免谨慎性原则与其他原则的冲突12
2、将谨慎性原则的运用与会计信息的披露有机结合起来13
3、改善企业外部环境13
（三）会计人员方面 13
1、提高会计人员的职业道德与综合素质以及职业判断能力13 论谨慎性原则在会计实务中的运用:http://www.youerw.com/kuaiji/lunwen_37457.html