謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用外文翻譯

1、<p><b>　　中文3045字</b></p><p>　　本科畢業(yè)論文（設(shè)計）</p><p>　　外 文 翻 譯</p><p>　　外文題目 On the principle of prudence in application</p><p>　　of the accounting pra

2、ctice </p><p>　　外文出處 http://eng.hi138.com/?i161567# </p><p>　　外文作者 zhangcuihong </p><p><b>　　原文：</b></p>

3、;<p>　　On the principle of prudence in application of the accounting practice</p><p>　　Abstract: The principle of prudence has been an earlier recognition of national accounting profession. We should

4、fully understand the principle of prudent application of the fundamental purpose, strengths and weaknesses, based on a better application of prudence in accounting principles, with particular attention to the principle o

5、f prudent application of appropriate, so as to avoid weaknesses, to play its full role. In this paper, the accounting practice in the application to do some analysis. </p><p>　　Keywords: moderate application

6、 of accounting principle of prudence </p><p>　　1. Introduction </p><p>　　With the current international and domestic Economic situation changes, enterprises are faced with the objective environm

7、ent and the risk of uncertainty rises, the market is the volatility of demand accounting staff had to use an accounting method to determine the estimated proceeds of a particular accounting period. In order to reduce the

8、 arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable.</p><p>　　A principle of prudence in the enterpr

9、ise in the main application of accounting </p><p>　　The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States appl

10、ied the principle of prudent approach for the widespread adoption of largely lower of cost or market method, careful estimate or there is a loss, no secret preparations. 2 is more widely used, such as Germany, Japan, etc

11、., allowing provision for various forms of preparation. China's Accounting Standards and accounting systems require that acco</p><p>　　The principle of prudent use in China was phased development. Along

12、with the deepening of economic reform and market-oriented improvement of business environment in which the objective economic uncertainty growing, accounting Information users pay more attention to the risks and uncertai

13、nties related to the information revealed. The principle of prudence at this stage in China's use of corporate accounting can be summarized in the following aspects: ① From the perspective of assets. Prudence pri<

14、/p><p>　　2 The principle of prudence in the use of accounting in the enterprise the two sides of </p><p>　　The principle of prudence reflected in the use of the whole process of accounting, includi

15、ng accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most controversial.</p><p>　　2.1 The principle of prudent use of t

16、he advantages of business prudence principle, by appropriate provision for impairment of assets, reasonable costs are recognized and prudent recognition of income, assets, squeezed in the "water", consolidate t

17、he foundation for profits to enable enterprises to provide accounting information more robust. The benefits of the implementation of the principle of prudence is mainly reflected in: ① assess the operating performance of

18、 real operators to evaluate the f</p><p>　　2.2 The lack of prudence principle </p><p>　　2.2.1 Recognition and measurement difficult. As China's current asset information, the price the marke

19、t mechanism is not sound, coupled with the debt have been invested enterprise businesses and financial condition and continued operating conditions is difficult to identify. The actual operation is highly subjective, sub

20、ject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify. </p><p>　　2.2.2 accrual being abused, because the specific percen

21、tage of impairment of assets by the enterprises make their own determination, while the two-year loss from continuing operations of listed companies will be ST treatment, three consecutive years losses it would stop list

22、ing, listed companies may be less impairment mentioned inflated profits, and some shareholders of listed companies in order to avoid debt, make more impairment. At the same time may have pre-caution late careful, careful

23、 post</p><p>　　2.2.3 The existing tax charged to the cost of pre-tax differs from the accounting system, when the provision for impairment, the need to pay up income tax, increase the enterprise's cash f

24、low, limiting application of the principle of robustness. And the prudence principle and matching principle, historical cost principle, the authenticity of the principle of accrual principles, comparability principle, th

25、e principle of consistency there is conflicting aspects. </p><p>　　2.2.4 Some of the assets at historical cost pricing, and some assets marked to market valuation, the lack of consistency, when the market pr

26、ice higher than the cost of the balance sheet does not reflect the true value of the assets may distort the company's annual earnings in the short term delaying the state's tax, but also affect the quality of acc

27、ounting information, managers can not make optimal decisions. And in the practical application of different enterprises are not balanced, only provi</p><p>　　The principle of prudence have been repeatedly cr

28、iticized, primarily because also in its operation in practice of the subjective and arbitrary, and is now evolved to become part of the profits of listed companies and even manipulation of earnings management tool. </

29、p><p>　　3 the implementation of the principle of prudence should pay attention to the problem </p><p>　　3.1 Accounting Standards to constantly improve, so that the relevant accounting standards and

30、 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

31、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 L</p><p>　　

32、3.2 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

33、 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 u

34、sers of accounting information in decision-making and so mis</p><p>　　3.3 Enterprise external environment needs further improvement. Should further improve the information, and prices the market mechanism, t

35、he use of modern information network Technology regularly publish a variety of asset prices and information for a variety of impairment provision for the operability of removing obstacles to fairness and objectivity. In

36、addition, should give full play to the role of an independent audit of the external oversight to prevent abuse and distortion of the principle </p><p>　　3.4 The assessment of listed companies to improve eval

37、uation of indicators for assessing operating profit as a company's profitability and operating results of the key indicators. Improve asset impairment evaluation indicators and corporate link between the reduced prov

38、ision for impairment of assets of listed companies to prepare to use the motivation to manipulate earnings. Reposted elsewhere in the paper for free download </p><p>　　3.5 deal with the principle of prudent

39、use of full disclosure. The purpose of the use of the principle of prudence is to fully assess the risks and losses, to avoid the inflated profits, virtual total assets, to ensure the usefulness of accounting information

40、 in decision-making. Therefore, any and caution about the use of the principle will affect the users of accounting information on the current and future information on rational judgments, should be in the financial repor

41、t for full disclosure</p><p>　　3.6 on the enterprise's internal management purposes and should not place undue reliance on the principle of prudent use of the neglect of the potential for the management

42、of important and difficult, because the application of the principle of prudence in accounting in the prevention and management of risk to be a part of it is relative to the the occurrence of the economy in terms of busi

43、ness with ex post. </p><p>　　Prudence principle is one of the basic principles of accounting, it acts of a specific accounting guidance plays a very important position. Therefore, we must be careful in accou

44、nting practices implement the requirements of the principle of prudence, in good faith to achieve the best use of live. </p><p>　　From：zhangcuihong.On the principle of prudence in application of the accounti

45、ng practice[EB/OL].http://eng.hi138.com/?i161567#, 2009-11-20.</p><p><b>　　譯文：</b></p><p>　　謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用</p><p>　　摘要：謹(jǐn)慎性原則較早的得到了各國會計界的認(rèn)可。我們應(yīng)在充分了解謹(jǐn)慎性原則應(yīng)用的根本目的、優(yōu)點和缺點的基礎(chǔ)上

46、，更好地在會計工作中應(yīng)用謹(jǐn)慎性原則，尤其注意謹(jǐn)慎性原則應(yīng)用的適度性，以揚(yáng)長避短，發(fā)揮其最大作用。本文就其在會計實務(wù)中的應(yīng)用做了一些分析。</p><p>　　關(guān)鍵詞：適度應(yīng)用  會計  謹(jǐn)慎性原則</p><p><b>　　1.引言</b></p><p>　　隨著目前國際、國內(nèi)經(jīng)濟(jì)形勢的變化，企業(yè)面臨

47、的客觀環(huán)境和風(fēng)險的不確定性越來越多，市場的多變性要求會計人員不得不采用會計估計的方法確定特定會計期間的收益。為了減少會計估計的隨意性，降低財務(wù)會計報告的風(fēng)險，重視謹(jǐn)慎性原則的運用成為必然?，F(xiàn)在如何理解和應(yīng)用謹(jǐn)慎性原則成為大家關(guān)注的焦點，下面就此問題本人談些看法。</p><p>　　1． 謹(jǐn)慎性原則在企業(yè)會計中的主要應(yīng)用</p><p>　　謹(jǐn)慎性原則在國外的應(yīng)用有兩種情形：一是

48、有限應(yīng)用，如美國應(yīng)用謹(jǐn)慎性原則的方法大致為廣泛采用成本與市價孰低法、謹(jǐn)慎估計或有損失、不設(shè)秘密準(zhǔn)備。二是較廣泛應(yīng)用，如德國、日本等，允許計提各種形式的準(zhǔn)備。我國企業(yè)會計準(zhǔn)則及會計制度都要求會計核算應(yīng)當(dāng)遵循謹(jǐn)慎性原則，合理核算可能發(fā)生的損失和費用，但不得計提秘密準(zhǔn)備。可見，謹(jǐn)慎會計原則在我國屬于有限應(yīng)用情形。</p><p>　　謹(jǐn)慎性原則在我國的運用呈階段性發(fā)展。隨著經(jīng)濟(jì)體制改革的深入和市場化程度的提高，企業(yè)所處

49、的客觀經(jīng)濟(jì)環(huán)境的不確定性越來越高，會計信息使用者更加重視與不確定性相關(guān)的風(fēng)險信息的揭示?，F(xiàn)階段謹(jǐn)慎性原則在我國企業(yè)會計中的運用可以歸納如下方面：①從資產(chǎn)方面來看。謹(jǐn)慎性原則要求充分預(yù)計可能的損失和費用，避免虛計資產(chǎn)價值。②從負(fù)債方面來看。謹(jǐn)慎性原則要求企業(yè)在確認(rèn)與計量負(fù)債時，應(yīng)避免延緩確認(rèn)負(fù)債和少計負(fù)債。③從收益方面來看。謹(jǐn)慎性原則要求企業(yè)不預(yù)計可能發(fā)生的收益，即在確認(rèn)和計量收益時，取其遲而不取其早，取其少而不取其多。④從財務(wù)分析方面來

50、看。謹(jǐn)慎性原則在財務(wù)分析中的應(yīng)用主要是就短期償債能力、企業(yè)資產(chǎn)運營效率等進(jìn)行初步分析，旨在分析謹(jǐn)慎性原則在中國目前財務(wù)會計中的運用情況。</p><p>　　2． 謹(jǐn)慎性原則在企業(yè)會計中運用的兩面性 </p><p>　　謹(jǐn)慎性原則運用體現(xiàn)于會計核算的全過程，包括會計確認(rèn)、計量、報告等各個方面。但是，在所有會計原則中，謹(jǐn)慎性原則是最具有爭議性的。</p>

51、<p>　　2.1 謹(jǐn)慎性原則的優(yōu)點 企業(yè)運用謹(jǐn)慎性原則，通過適度計提資產(chǎn)減值準(zhǔn)備、合理確認(rèn)費用、謹(jǐn)慎確認(rèn)收入，擠干資產(chǎn)中的“水分”，夯實利潤確定基礎(chǔ)，使企業(yè)所提供的會計信息更加穩(wěn)健。實施謹(jǐn)慎性原則的好處主要體現(xiàn)在：①考核經(jīng)營者真實的經(jīng)營業(yè)績，評價其受托責(zé)任的履行情況，有利于保護(hù)投資者和債權(quán)人的利益；②企業(yè)生產(chǎn)經(jīng)營面臨風(fēng)險和不確定因素，實行穩(wěn)健會計有利于企業(yè)增強(qiáng)抵御經(jīng)營風(fēng)險能力，提高企業(yè)在市場上的競爭力；③

52、謹(jǐn)慎性原則對企業(yè)面臨的風(fēng)險進(jìn)行充分估計、可以減少決策風(fēng)險，因而適度謹(jǐn)慎性原則有利于保證會計信息質(zhì)量，增強(qiáng)會計信息的可靠性和相關(guān)性。</p><p>　　2.2 謹(jǐn)慎性原則的不足</p><p>　　2.2.1 確認(rèn)與計量難度較大。由于我國目前資產(chǎn)信息、價格市場機(jī)制尚不健全，加之債務(wù)企業(yè)和被投資企業(yè)財務(wù)狀況及持續(xù)經(jīng)營狀況很難認(rèn)定。實際操作主觀性很強(qiáng)，受會計人員業(yè)務(wù)素質(zhì)、職

53、業(yè)判斷能力影響，會計信息很難驗證。</p><p>　　2.2.2 計提被濫用，因為資產(chǎn)減值準(zhǔn)備的具體比例由企業(yè)自行確定，而上市公司持續(xù)經(jīng)營兩年虧損將ST處理，三年連續(xù)虧損將停止上市，上市公司就可能少提減值準(zhǔn)備虛增利潤，而有些上市公司股東為了逃避債務(wù)而多提減值準(zhǔn)備。同時可能會產(chǎn)生前期謹(jǐn)慎后期不謹(jǐn)慎，或前期不謹(jǐn)慎后期謹(jǐn)慎自相矛盾的情況。</p><p>　　2.2.3 現(xiàn)

54、行稅法對稅前列支的費用規(guī)定有別于會計制度的規(guī)定，當(dāng)計提減值準(zhǔn)備時，還需補(bǔ)交所得稅，增加企業(yè)現(xiàn)金流出，限制了穩(wěn)健性原則的運用。并且謹(jǐn)慎性原則與配比原則、歷史成本原則、真實性原則，權(quán)責(zé)發(fā)生制原則、可比性原則、一致性原則存在相沖突的方面。</p><p>　　2.2.4 有的資產(chǎn)按歷史成本計價，有的資產(chǎn)按市價計價，缺乏一致性，當(dāng)市價高于成本時資產(chǎn)負(fù)債表不能反映資產(chǎn)的真實價值，可能會歪曲企業(yè)的年度收益狀況，在短

55、期內(nèi)延緩國家稅收，而且影響會計信息質(zhì)量，管理者不能做出最優(yōu)決策。并且在不同企業(yè)實際運用不均衡，只在上市公司計提減值準(zhǔn)備，而占國民經(jīng)濟(jì)主導(dǎo)地位的非上市國有企業(yè)未明確規(guī)定。</p><p>　　謹(jǐn)慎性原則屢遭詬病，其主要原因還在于其在實務(wù)操作中的主觀隨意性，以及如今演化成為部分上市公司盈余管理甚至利潤操縱的工具。</p><p>　　3 .實施謹(jǐn)慎性原則應(yīng)注意的問題 <

56、;/p><p>　　3.1 對會計準(zhǔn)則進(jìn)行不斷完善，使相關(guān)的會計準(zhǔn)則和制度應(yīng)盡量具有可操作性。首先，在謹(jǐn)慎性原則的應(yīng)用過程中如何把握“度”是關(guān)鍵。建立完善相應(yīng)的會計準(zhǔn)則，使其條款盡量有可操作性，如對不同方法下的計量比例設(shè)置一個上下限，應(yīng)收賬款的收回應(yīng)用后進(jìn)先出法，既可指導(dǎo)企業(yè)的會計實踐，又可避免企業(yè)應(yīng)用不正當(dāng)手段粉飾報表，這樣各公司提供的信息才具有可比性。其次，為了解決企業(yè)實施謹(jǐn)慎性原則的后顧之憂，在國家財

57、政承受能力范圍內(nèi)，適當(dāng)縮小稅收政策和會計政策的差異。如各企業(yè)在會計政策范圍內(nèi)自行選定準(zhǔn)備的計提方法及比例，報稅務(wù)部門備案，經(jīng)注冊會計師審計后應(yīng)允許在稅前列支。再次，逐步擴(kuò)大謹(jǐn)慎性的運用范圍，謹(jǐn)慎性原則在上市公司實施試點以后，應(yīng)將其運用范圍擴(kuò)展到非上市公司，促使不同類型的企業(yè)在同一市場中進(jìn)行公平競爭，使投資者及債權(quán)人對企業(yè)的分析有較強(qiáng)的可比性，從而使會計信息成為真正決策的有效信息。最后，應(yīng)在會計報表附注中更詳細(xì)地披露謹(jǐn)慎性原則的運用情況，

58、規(guī)范財務(wù)數(shù)據(jù)和非財務(wù)數(shù)據(jù)的披露范圍，增加公司運用謹(jǐn)慎性的透明度。</p><p>　　3.2 提高會計人員的職業(yè)道德及綜合素質(zhì)，提高會計人員職業(yè)判斷能力。謹(jǐn)慎性原則存在的基礎(chǔ)是不確定性，對各種可能發(fā)生的事項要做出合理的核算，必須把握好一個度，過度謹(jǐn)慎或不夠謹(jǐn)慎都會使財務(wù)狀況和經(jīng)營成果得不到準(zhǔn)確揭示，從而使企業(yè)會計信息的使用者在決策等方面受到誤導(dǎo)。因而需要找出一個應(yīng)用謹(jǐn)慎性原則的平衡點，以使謹(jǐn)慎性原則的優(yōu)

59、點得到最大限度的發(fā)揮，將其缺陷約束在最小范圍內(nèi)。然而，謹(jǐn)慎性原則在實務(wù)中的貫徹和運用要依靠會計人員的職業(yè)判斷，因而要求會計人員必須提高職業(yè)判斷能力，準(zhǔn)確把握謹(jǐn)慎性原則的實質(zhì)，在對不確定事項進(jìn)行估計和判斷時，力求客觀、公正，避免主觀隨意性，確保謹(jǐn)慎性原則運用適度。因此，不斷提高會計人員的職業(yè)判斷能力，才能為會計謹(jǐn)慎性原則的適度運用奠定基礎(chǔ)。</p><p>　　3.3 企業(yè)外部環(huán)境需要進(jìn)一步改善。應(yīng)進(jìn)一步

60、健全信息、價格等市場機(jī)制，利用現(xiàn)代信息網(wǎng)絡(luò)技術(shù)定期公布各種資產(chǎn)的價格、信息資料，為計提各種減值準(zhǔn)備的可操作性、公允性和客觀性掃除障礙。另外，應(yīng)充分發(fā)揮獨立審計的外部監(jiān)督作用，防止濫用和曲解謹(jǐn)慎性原則，避免人為地加劇與其他會計原則的沖突。 </p><p>　　3.4 改進(jìn)對上市公司的考核評價指標(biāo)，以營業(yè)利潤作為考核公司盈利能力和經(jīng)營成果的主要指標(biāo)。改進(jìn)資產(chǎn)減值準(zhǔn)備與公司考核指標(biāo)之間的聯(lián)系，減弱

61、上市公司利用計提資產(chǎn)減值準(zhǔn)備操縱盈余的動機(jī)。</p><p>　　3.5 應(yīng)對謹(jǐn)慎性原則的運用進(jìn)行充分披露。運用謹(jǐn)慎性原則的目的在于充分估計風(fēng)險和損失，避免虛增利潤、虛計資產(chǎn)，保證會計信息決策的有用性。因此，凡是與謹(jǐn)慎性原則運用有關(guān)的、會影響會計信息使用者對目前和未來理性判斷的信息，都應(yīng)在財務(wù)報告中作全面披露，以便信息的使用者明確事實，獨立判斷。</p><p>　　3.6

62、60;就企業(yè)的內(nèi)部管理者而言，不應(yīng)過分依賴謹(jǐn)慎性原則運用的潛力而忽視管理的重點和難點，因為謹(jǐn)慎性原則的運用是會計中對風(fēng)險加以防范和管理的一個環(huán)節(jié)，它相對于經(jīng)濟(jì)業(yè)務(wù)的發(fā)生而言具有事后性。</p><p>　　謹(jǐn)慎性原則是會計核算的基本原則之一，它對具體會計核算行為起著非常重要的指導(dǎo)性地位。因此，我們在會計實務(wù)中必須認(rèn)真地貫徹謹(jǐn)慎性原則的要求，真誠做到用好用活。</p><p>　　出處:張翠