企业会计审慎原则存在的问题及对策

Linjie Wang
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摘要

在市场经济环境下,企业的生产经营活动面临着诸多风险和不确定性。因此,财务人员应始终保持冷静的头脑,充分考虑不确定因素,从而使公司的风险最小化,利益最大化。因此,本文从会计审慎原则的内涵分析入手,分析了审慎原则在企业会计中的冲突,并得出了相应的改进措施,从而使审慎原则在会计实践中得以合理运用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Problems and measures of prudence principle in Enterprise Accounting
In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties. Therefore, the financial personnel should always keep a cool head and fully consider the uncertain factors, so as to minimize the risks of the company and maximize the benefits. Therefore, starting from the connotation analysis of the principle of accounting prudence, this paper analyzes the conflict of the principle of prudence in enterprise accounting, and obtains the corresponding improvement measures, so that the principle of prudence can be reasonably applied in accounting practice.
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