第1个回答 2008-06-07
Abstract
The principle of caution is that enterprises in accounting, there shall be no more of the assets or income, less accrued liabilities or expenses, certain accounting matters on a number of different methods are available, they should use will not lead to an inflated profits Approach. In today's risk of a market economy environment careful application of the principle of the smooth development of enterprises is very important significance. But China's enterprises in the application of the principle of caution still exist many problems, one is cautious because of the limitations of its own principles, such as the description of the principle of prudence on the fuzzy, and other accounting principles conflict. These limitations led to the prudent principle of operation is not strong. On the other hand is an abuse of the principle of caution, the reasons for this situation First, interest-driven, and second, accounting and professional quality is generally low. To solve China's principle of prudence in the use of these problems, the need for careful implementation of the principle of rule: improving related accounting treatment, rationally define the principles of the use of the order, increase disclosure of the accounting statements Note contents of the second is optimization of the principle of caution The implementation of the environment: change their internal performance appraisal system, improve the professional judgement of the accounting staff to strengthen internal restraint mechanisms and give full play to the independent audit of the external oversight role.
Keyword: the principle of prudence; implementation details; optimize the environment