摘要：謹(jǐn)慎性原則應(yīng)會計決策更加穩(wěn)健和合理的要求而生，一直以來受到新舊會計準(zhǔn)則關(guān)于會計信息質(zhì)量要求的一致推崇，更是新會計準(zhǔn)則的一大亮點。然而，隨著我國市場經(jīng)濟(jì)體制的不斷深化，使得市場主體不斷增多、市場環(huán)境日趨復(fù)雜化，而相應(yīng)的制度建設(shè)卻相對滯后、行業(yè)誠信體系尚未形成，使企業(yè)在會計決策上面臨著越來越多的不確定性，會計風(fēng)險無處不在，這給企業(yè)的經(jīng)營發(fā)展埋下了巨大的隱患。本文在查閱大量的謹(jǐn)慎性原則理論與研究成果的基礎(chǔ)上，從謹(jǐn)慎性原則的相關(guān)理論出發(fā)，對新會計準(zhǔn)則下謹(jǐn)慎性原則的局限性進(jìn)行探討；在此基礎(chǔ)上，借鑒有關(guān)學(xué)者的研究成果，從完善資產(chǎn)信息、健全價格市場、科學(xué)合理的運用謹(jǐn)慎性原則、建立健全社會監(jiān)督體系及提高會計人員的職業(yè)判斷能力等四個方面提出相應(yīng)的完善措施，不足之處敬請指點。

關(guān)鍵詞：新會計準(zhǔn)則，謹(jǐn)慎性原則，思考

Abstract：Prudence principle emerges as the need of stable and reasonable accounting decision require. The bright spot of new accounting standard is that it has been recommended from the requirements of quality of accounting information by old and new accounting standard. However, the ceaseless deepening of market economy system leads to the increasing number of market entities and makes the market environment complicated while corresponding systems construction lag behind accordingly and the industry credit system has not been formed, which make enterprises face more and more uncertainty during accounting decision making. Accounting risks appear everywhere so that the management and development of enterprises might come across with more potential troubles. On the basis of consulting abundant principles, theories and research findings of prudence principle, this paper will discuss the limitations of prudence principle which is under the new accounting standard from the relevant theories. On this base, it will come up with corresponding improving measures from the four parts, including perfecting information assets and sounding price market, scientific and reasonable adapting of prudence principle, building up a sound Social Supervision System and improving the ability of professional judgment of accountants. Please point out the mistakes raised in this paper.   

Key Words：Prudence principle，The new accounting standards，Think

謹(jǐn)慎性原則作為財務(wù)會計信息質(zhì)量特征的重要組成部分被寫進(jìn)準(zhǔn)則，貫穿會計確認(rèn)、計量、記錄、報告的全過程，其重要性不可小覷。本文通過對謹(jǐn)慎性原則的概念、運用及局限性的探討，提出企業(yè)在運用謹(jǐn)慎性原則的過程中，應(yīng)完善資產(chǎn)信息、健全價格市場、科學(xué)合理的運用謹(jǐn)慎性原則、建立健全社會監(jiān)督體系及提高會計人員的職業(yè)判斷能力等。同時，筆者認(rèn)為，企業(yè)在會計確認(rèn)中，應(yīng)對初始確認(rèn)規(guī)定嚴(yán)格的標(biāo)準(zhǔn)；在會計計量上，要求不得高估資產(chǎn)或收益，低估負(fù)債和費用；在會計報告中，要求認(rèn)真編寫報告、合理預(yù)測和披露風(fēng)險，向使用者提供盡可能全面有效的信息?？偠灾?，2006年新會計準(zhǔn)則的頒布為謹(jǐn)慎性原則的運用開創(chuàng)了一片新天地，其運用范圍之廣、運用方法之多，是史無前例的。這符合了我國要建立一套適應(yīng)社會主義市場經(jīng)濟(jì)發(fā)展，與國際慣例趨同的企業(yè)會計準(zhǔn)則體系的要求，順應(yīng)了時代的發(fā)展，對企業(yè)行為起到規(guī)范作用，對會計信息使用者具有維權(quán)意義。同時，謹(jǐn)慎性原則的正確運用也為解決我國市場經(jīng)濟(jì)發(fā)展中出現(xiàn)的新會計核算問題提供了更多新的選擇，有利于各企業(yè)提高風(fēng)險意識，重視資產(chǎn)質(zhì)量，避免虛盈實虧，提高競爭能力。