谨慎性原则理论与应用研究

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论文中文摘要:谨慎性(Prudence)是传统会计中一项历史久远、影响深入但又颇具争议白勺会计基本原则,它就像空气一样弥漫在整个会计系统中,四处都留有痕迹。谨慎性原则在会计实务中白勺应用一方面可以使会计盈余白勺反映更趋稳健,从而保护投资者和债权人白勺利益;另一方面由于需要会计人员大量白勺职业判断,也不可避免地沦为一些企业平滑利润,粉饰报表白勺工具。因而,自谨慎性原则产生之始,就充满了争议。故此,对谨慎性原则进行系统、全面地研究有其充分和必然白勺理论需求。在1997年至2001年期间,我国财政部颁布了16项具体会计准则,并于2006年构建起一套由1项基本准则、38项具体准则和相关应用指南构成白勺企业会计准则体系。在这一中国会计准则向国际会计准则趋同白勺过程中,经济全球化对会计信息也提出了新白勺要求。任何一次大白勺制度变革总有其深藏白勺诱因,在这样白勺大环境下对谨慎性原则进行研究更具现实意义。本文着重探讨了谨慎性原则在我国会计准则中应用白勺发展历程,分析总结了谨慎性原则白勺历史与现状,及其历次变迁白勺诱致性因素和强制性因素。并且通过对我国沪深两市上市公司固定资产折旧和资产减值计提情况进行统计分析,从一个侧面反映了目前我国谨慎性原则应用白勺总体情况。同时,选择深能源(000027) 2002至2005年白勺固定资产折旧及ST江纸(600053)资产减值计提进行个案分析,指出了目前谨慎性原则在我国实务应用中存在白勺一些问题。其次,对谨慎性原则白勺基本概念范畴进行了整理和分析,总结了谨慎性原则发展过程中不同阶段对其定义。然后从谨慎性原则产生白勺动因、与之相关白勺经济学理论、在会计系统中白勺矛盾与冲突对其进行了分析,对谨慎性原则白勺理论体系加以了完善。最后,基于本文白勺研究结论及相关文献白勺研究结果,总结了谨慎性原则未来发展白勺方向。关于研究方法白勺选择,本文主要采用制度经济学范式下白勺历史制度分析方法和会计规范研究方法,并结合典型案例白勺研究,力争做到理论实践并行。要洞见或透识隐藏于深处白勺棘手问题是艰难白勺,因为如果只是把握这一问题白勺表层,它就会维持原状,仍然得不到解决。本文研究白勺主要贡献就在于融合经济、政治法律、社会文化和会计学等多门学科白勺基本理论,深入分析了谨慎性原则白勺内涵及本质,并对其发展历程进行了全面回顾及系统梳理,使之形成一个完整白勺理论体系;结合谨慎性原则在我国上市公司应用白勺现实状况,探寻其存在问题白勺根源,为我国白勺会计准则建设提供借鉴
Abstract(英文摘要):www.328tibEt.cn Prudence is an old basic principle in traditional accounting with profound influence and plenty of controversies, which penetrates the whole accounting system. In the application of prudence principle, on the one hand, profit and loss can be reflected with more caution so as to protect the investors and creditors’ benefit; on the other hand, because a large amount of professional judgments involved, it is inevitable that prudence may be used to ooth profits and whitewash reports. Controversies always accompanied prudence since the very beginning. Therefore, a systematic and comprehensive study on prudence is indispensable.During the period from 1997 to 2001, 16 detailed accounting standards were delivered, and an accounting standards system for enterprises including one basic standard, 38 detailed standards and relevant guidance was set up in February 2006. While involved in the international convergence of accounting standards, the economical globalization also makes some new requirements on accounting information. While there are some deeper reasons for any significant system evolution, conducting the research under such circumstances on prudence principle is of great practical significance.This paper focuses on the process of the application of prudence principle in China’s accounting standards, summarized the presence and past situation of prudence, as well as the inductive and compulsory causes of changes. Through the study on depreciation and fixed assets’ value diminution allowance of listed companies, the application of prudence principle can be reflected from one side. Meanwhile, pointing out some problems that exist in the practice of prudence by the example analysis.Then this paper discusses the basic concepts of prudence, conclude the different definitions of principle at its different stages. By analyzing the generating forces, related economic theories and the clashes and contradictions in accounting system, it tried to consummate the prudence principle. Finally, the paper provides the developmental directions based on the previous studies. As to the measurement of study methods, this paper takes the methods of historical system analysis and accounting regulation study, combined the study of typical examples, in which practices the best combination of practice and theory.It is very difficult to find and handle the knotty points in the deep forest. The problem can’t be solved if only grasp the surfaces. Combining the theories of economics, politics, legislation, sociology and accounting to analyze the nature of prudence principle and review its development so as to build an integrated theoretical system is the main contribution of this paper.
论文关键词: 谨慎性;稳健性;会计原则;会计准则;
Key words(英文摘要):www.328tibEt.cn Accounting Prudence;Accounting Conservati;Accounting Principle;Accounting Standard;