论谨慎性原则在新《企业会计制度》中的运用

新《企业会计制度》已在我国股份有限公司范围内实施,这对规范我国企业会计核算行为,真实、完整地反映企业的财务状况、经营成果和现金流量,提高企业的会计信息质量,具有重要意义。新《企业会计制度》最重要的贡献之一是谨慎性原则的创新。新制度充分借鉴了国际惯例,对谨慎性原则的体现和运用无论在形式上,还是实质上都较以往发生了很大变化。谨慎性原则的充分贯彻实施为补充和完善企业会计准则和会计制度,解决我国市场经济发展中出现的新的会计核算问题,起着积极的促进作用。

The Application of Careful Principle in the New"Business Accounting System"

The new "Business Accounting System"has been put into use within the scope of limited - liability companies in our country. It is very important normalizing business accounting, reflecting business financial affairs, business achievements and flow of cash as well as improving the quality of business accounting information. One of the most important contributions of the new "Business Accounting System" is creativity of careful principles. The new system has made full use of international practices for reference. There are greater changes in the new "Business Accounting System"than the former system in embodiment and application of careful principle both in form and substance. The full implementation of careful principle plays a positive role in supplementing and perfecting business accounting norms and regulations as well as solving new business accounting problems arising in the course of the development of market economy in our country.