1、 摘要摘要 作为一项会计原则， 稳健原则由于其在实务操作中存在着主观随意性， 因 而会影响会计信息的真实性和客观性。国际会计准则委员会关于编制和提供 财务报表的框架中将审慎列为财务报表的质量特征之一，但又指出，审惧的 运用并不允许诸如设立秘密准备金，过份提取准备，故意压低资产或故意抬高 负债或费用，因为那样编制出来的财务报表不可能是中立的，从而就不具有可 靠性。可见，稳健原则既有其合理的一面，同时也存在其固有的局限性。 1998 年 1 月 27 日财政部颁发的股份有限公司会计制度棗会计科目和会 计报表 （以下简称制度 ）中对稳健原则有了具体的体现。这标志着稳健原 则已全面进入我国会计实际工作
2、之中。通过一年多的实际运用，稳健原则的局 限性逐渐直接或间接地体现出来，本文试就稳健原则在我国实际运用及其局限 性作一探讨。 关键词：关键词：稳健原则；局限性；改进措施 AbstractAbstract As an accounting principles, dovish principle because of its operation in practice there is subjective and optional sex, thus affecting the accounting information authenticity and objectivity. Inter
3、national Accounting Standards Committee“ on the compilation and provide financial reporting framework will be listed as“ prudent financial statements of quality characteristics, but also points out the application does not allow fear, such as setting up secret reserve, excessive extracts prepared, i
4、ntentionally driving down asset or deliberately inflated liabilities or expenses, because that compiled financial statements may not be neutral, and therefore would not have reliability. Visible, steady principle has its reasonable one side already, also have its inherent limitations. In January 27,
5、 1998 the Ministry of Finance issued the“ accounting system of joint stock limited company jujube classification of accounts and accounting statements“ ( hereinafter referred to as the“ system“ ) of conservatism principle is specific reflect. This marks the prudence principle in accounting of our co
6、untry has entered the practical work. Pass a year of much practice, prudence principle limitations are directly or indirectly reflected, the conservatism principle in China s actual application and limitations of a study. Key words: conservatism principle; limitations; improvement measures 目录目录 摘要 1 Abstract. 2 1 绪论. 4 12 稳健性原则在实际运用中的局限性及改进的背景 . 4 1.2.1 研究的背景 错误错误!未定义书签。未定义书签。 13 研究内容和研究方法 4 1.3.1 研究内容 5 1.3.2 研究方法 5 2稳健性原则在实际运用中的局限性 . 6 2.1.1 稳健性原则与其他会计原则的冲突. 6 2.1.2 与历史原则的冲突 7 2,1
