謹(jǐn)慎性原則在會(huì)計(jì)實(shí)務(wù)中的應(yīng)用外文翻譯-其他專業(yè)-文庫(kù)吧資料
2025-01-27 01:57本頁(yè)面
【正文】 earnings management tool. 3 the implementation of the principle of prudence should pay attention to the problem Accounting Standards to constantly improve, so that the relevant accounting standards and systems should be operational. First of all, the principle of prudence in the application process on how to grasp the degree is the key. Establish and improve accounting standards corresponding to the terms as far as possible to ensure its feasibility, such as the proportion of different methods of measurement set up under an upper and lower limits, the recovery of accounts receivable application of LIFO method, can guide the corporate accounting practices, but also Enterprise Application improper means to avoid whitewash report, so that the information provided by each pany was parable. Secondly, in order to solve the enterprises to implement 5 the principle of prudence to worry about, in the state finance within the carrying capacity, appropriate tax policy and accounting policies to narrow differences. If all enterprises in accounting policy within the framework of the accrual method of preparation of their own choice and ratio of reported to tax authorities for the record, after the audit by certified public accountants should be allowed in the tax charged to. Again, gradually expand the scope of application of prudence, prudence principle in the listed pany after the implementation of the pilot should extend the scope of its application to nonlisted panies to promote different types of enterprises in the same market, fair petition, so that investors and creditors business analysis has strong parability of accounting information in order to make a real and effective decisionmaking information. Finally, the notes to financial statements should be more detailed disclosure of the application of the principle of prudence, standardize financial data and nonfinancial data disclosure, to increase corporate transparency in the use of prudence. The accounting staff to improve the overall quality of professional ethics and to improve accounting personnel professional judgment. Prudence principle is based on the existence of uncertainty, a variety of possible issues should make a reasonable accounting, which must be a degree, excessive caution or lack of caution will cause the financial condition and operating results are not accurate and revealing, and thus the enterprise users of accounting information in decisionmaking and so misled. And therefore need to find a prudent application of the principle of balance, so that the principle of prudence to maximize the benefits will be bound by its shortings in the minimum. However, in practice the principle of prudence in the implementation and application of the accounting staff to rely on professional judgments, therefore asked the accounting staff need to improve the professional ability to judge, accurately grasp the essence of the principle of prudence in the matter of uncertainty estimates and judgments, seeks to objectivity, impartiality and avoid subjective and arbitrary, to ensure that the principle of prudent use of a moderate. Therefore, to continuously improve the capacity of accountant39。s cash flow, limiting application of the principle of robustness. And the prudence principle and matching principle, historical c
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