關(guān)于謹(jǐn)慎性原則的應(yīng)用問題探討畢業(yè)論文-資料下載頁(yè)
2025-06-24 03:12本頁(yè)面
【正文】 作就失去了存在的意義。謹(jǐn)慎性原則必須在維護(hù)客觀性原則的基礎(chǔ)上加以貫徹和運(yùn)用。當(dāng)謹(jǐn)慎性原則與配比原則，權(quán)責(zé)發(fā)生制原則相矛盾時(shí)，應(yīng)根據(jù)經(jīng)濟(jì)活動(dòng)的不確定性而定：不確定性程度較高，優(yōu)先考慮前者，以規(guī)避風(fēng)險(xiǎn)，確保資本安全；不確定性程度較低，優(yōu)先考慮后者，合理反映企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果。 3對(duì)謹(jǐn)慎性原則的應(yīng)用進(jìn)行必要的約束當(dāng)謹(jǐn)慎性原則與其它原則相沖突時(shí)，根據(jù)實(shí)際情況，靈活運(yùn)用，適時(shí)使用謹(jǐn)慎性原則，不一味堅(jiān)持某一種原則。謹(jǐn)慎性原則在具體應(yīng)用時(shí)，應(yīng)該注意在維護(hù)客觀性原則的基礎(chǔ)上加以運(yùn)用。當(dāng)謹(jǐn)慎性原則與配比原則發(fā)生沖突時(shí)，應(yīng)具體分析經(jīng)濟(jì)活動(dòng)中不確定因素的實(shí)際情況。注意不要過度使用謹(jǐn)慎性原則。適度使用謹(jǐn)慎性原則主要體現(xiàn)為要在兼顧各方面利益的前提下，建立一個(gè)能被廣泛接受的靈活標(biāo)準(zhǔn)。當(dāng)前我國(guó)企業(yè)的基本情況就是絕大多數(shù)都實(shí)行了股份制改造，并且逐步完善了以資本市場(chǎng)為核心的資源配置市場(chǎng)化機(jī)制體系，企業(yè)的財(cái)務(wù)會(huì)計(jì)目標(biāo)也轉(zhuǎn)型為滿足企業(yè)多元化投資的主體需要，其具體表現(xiàn)為企業(yè)公開會(huì)計(jì)信息程度上。鑒于此種形勢(shì)，所有企業(yè)都在努力尋找一個(gè)謹(jǐn)慎性原則應(yīng)用的平衡點(diǎn)，以使該原則的優(yōu)點(diǎn)得以最大化體現(xiàn)，并將原則實(shí)施的缺陷壓縮至最小范圍，使所有投資者都能準(zhǔn)確而又客觀地分析當(dāng)前企業(yè)的財(cái)務(wù)狀況，以便于他們做出正確的投資決策。（三）提高會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)和職業(yè)判斷能力任何會(huì)計(jì)原則、會(huì)計(jì)方法在會(huì)計(jì)實(shí)務(wù)中的貫徹和運(yùn)用都離不開會(huì)計(jì)行為的主體——會(huì)計(jì)人員。會(huì)計(jì)職業(yè)判斷能力主要是指會(huì)計(jì)人員在履行職責(zé)的過程中，依據(jù)現(xiàn)有的法律法規(guī)和企業(yè)會(huì)計(jì)政策做出的判斷性估計(jì)和決策。鑒于會(huì)計(jì)準(zhǔn)則和制度中“可選擇性”的范圍日益擴(kuò)大，尤其是如何保證會(huì)計(jì)人員在應(yīng)用謹(jǐn)慎性原則時(shí)把握好“度”，就要求會(huì)計(jì)人員必須提高職業(yè)判斷能力，使其能夠準(zhǔn)確地把握謹(jǐn)慎性原則的實(shí)質(zhì)，在對(duì)不確定事項(xiàng)進(jìn)行估計(jì)和判斷時(shí)，力求客觀和公正，避免主觀隨意性。提高會(huì)計(jì)職業(yè)判斷能力可以從以下四個(gè)方面入手：其一，應(yīng)當(dāng)加強(qiáng)會(huì)計(jì)職業(yè)道德教育。會(huì)計(jì)職業(yè)道德教育可分為四個(gè)目標(biāo)：掌握基本的倫理原則；讓會(huì)計(jì)人員了解目前的各種會(huì)計(jì)法律法規(guī)及職業(yè)道德準(zhǔn)則規(guī)范；培養(yǎng)會(huì)計(jì)人員解決會(huì)計(jì)職業(yè)道德沖突問題的道德推理能力，并在此基礎(chǔ)上激發(fā)會(huì)計(jì)人員的會(huì)計(jì)職業(yè)道德感。其二，會(huì)計(jì)人員應(yīng)系統(tǒng)掌握會(huì)計(jì)專業(yè)知識(shí)，練好扎實(shí)的基本功，還應(yīng)具有強(qiáng)烈的責(zé)任心，對(duì)本職工作態(tài)度嚴(yán)謹(jǐn)，立足崗位，踏實(shí)苦干。其三，會(huì)計(jì)人員應(yīng)不斷更新專業(yè)知識(shí)，加強(qiáng)后續(xù)教育，還應(yīng)主動(dòng)與相關(guān)部門溝通，具有團(tuán)結(jié)協(xié)作精神。其四，注重會(huì)計(jì)實(shí)踐。會(huì)計(jì)是一門技術(shù)含量很高的行業(yè)，良好的道德品質(zhì)和優(yōu)化的知識(shí)結(jié)構(gòu)只是進(jìn)行會(huì)計(jì)工作的必要條件，一切都要通過會(huì)計(jì)實(shí)踐活動(dòng)才能體現(xiàn)出來。這個(gè)行業(yè)最忌諱的就是紙上談兵。所以，在加強(qiáng)會(huì)計(jì)人員道德教育和后續(xù)教育的同時(shí)，一定要切實(shí)可行的推行多參加實(shí)踐活動(dòng)的行動(dòng)，做到既有理論，又有經(jīng)驗(yàn)，培養(yǎng)出復(fù)合型的會(huì)計(jì)人員。五 結(jié)束語(yǔ)謹(jǐn)慎性原則的應(yīng)用是會(huì)計(jì)信息系統(tǒng)的重要組成部分，企業(yè)內(nèi)部財(cái)務(wù)管理的正常運(yùn)行也離不開謹(jǐn)慎性原則環(huán)節(jié)的順利進(jìn)行，在實(shí)際生活中，我們要加強(qiáng)對(duì)其的深化控制，這對(duì)企業(yè)經(jīng)濟(jì)的可持續(xù)發(fā)展具有重要的意義。Acknowledgements My deepest gratitude goes first and foremost to Professor aaa , my supervisor, for her constant encouragement and guidance. She has walked me through all the stages of the writing of this thesis. Without her consistent and illuminating instruction, this thesis could not havereached its present form. Second, I would like to express my heartfelt gratitude to Professor aaa, who led me into the world of translation. I am also greatly indebted to the professors and teachers at the Department of English: Professor dddd, Professor ssss, who have instructed and helped me a lot in the past two years. Last my thanks would go to my beloved family for their loving considerations and great confidence in me all through these years. I also owe my sincere gratitude to my friends and my fellow classmates who gave me their help and time in listening to me and helping me work out my problems during the difficult course of the thesis. My deepest gratitude goes first and foremost to Professor aaa , my supervisor, for her constant encouragement and guidance. She has walked me through all the stages of the writing of this thesis. Without her consistent and illuminating instruction, this thesis could not havereached its present form. Second, I would like to express my heartfelt gratitude to Professor aaa, who led me into the world of translation. I am also greatly indebted to the professors and teachers at the Department of English: Professor dddd, Professor ssss, who have instructed and helped me a lot in the past two years. Last my thanks would go to my beloved family for their loving considerations and great confidence in me all through these years. I also owe my sincere gratitude to my friends and my fellow classmates who gave me their help and time in listening to me and helping me work out my problems during the difficult course of the thesis.
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