謹(jǐn)慎性原則在會(huì)計(jì)實(shí)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(jì)）</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(huì)計(jì)實(shí)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(guó)會(huì)計(jì)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(diǎn)和缺點(diǎn)的基礎(chǔ)上

46、，更好地在會(huì)計(jì)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(zhǎng)避短，發(fā)揮其最大作用。本文就其在會(huì)計(jì)實(shí)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(huì)計(jì)  謹(jǐn)慎性原則</p><p><b>　　1.引言</b></p><p>　　隨著目前國(guó)際、國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)的變化，企業(yè)面臨

47、的客觀環(huán)境和風(fēng)險(xiǎn)的不確定性越來(lái)越多，市場(chǎng)的多變性要求會(huì)計(jì)人員不得不采用會(huì)計(jì)估計(jì)的方法確定特定會(huì)計(jì)期間的收益。為了減少會(huì)計(jì)估計(jì)的隨意性，降低財(cái)務(wù)會(huì)計(jì)報(bào)告的風(fēng)險(xiǎn)，重視謹(jǐn)慎性原則的運(yùn)用成為必然。現(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(diǎn)，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(huì)計(jì)中的主要應(yīng)用</p><p>　　謹(jǐn)慎性原則在國(guó)外的應(yīng)用有兩種情形：一是

48、有限應(yīng)用，如美國(guó)應(yīng)用謹(jǐn)慎性原則的方法大致為廣泛采用成本與市價(jià)孰低法、謹(jǐn)慎估計(jì)或有損失、不設(shè)秘密準(zhǔn)備。二是較廣泛應(yīng)用，如德國(guó)、日本等，允許計(jì)提各種形式的準(zhǔn)備。我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則及會(huì)計(jì)制度都要求會(huì)計(jì)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(fèi)用，但不得計(jì)提秘密準(zhǔn)備?？梢姡?jǐn)慎會(huì)計(jì)原則在我國(guó)屬于有限應(yīng)用情形。</p><p>　　謹(jǐn)慎性原則在我國(guó)的運(yùn)用呈階段性發(fā)展。隨著經(jīng)濟(jì)體制改革的深入和市場(chǎng)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(lái)越高，會(huì)計(jì)信息使用者更加重視與不確定性相關(guān)的風(fēng)險(xiǎn)信息的揭示。現(xiàn)階段謹(jǐn)慎性原則在我國(guó)企業(yè)會(huì)計(jì)中的運(yùn)用可以歸納如下方面：①?gòu)馁Y產(chǎn)方面來(lái)看。謹(jǐn)慎性原則要求充分預(yù)計(jì)可能的損失和費(fèi)用，避免虛計(jì)資產(chǎn)價(jià)值。②從負(fù)債方面來(lái)看。謹(jǐn)慎性原則要求企業(yè)在確認(rèn)與計(jì)量負(fù)債時(shí)，應(yīng)避免延緩確認(rèn)負(fù)債和少計(jì)負(fù)債。③從收益方面來(lái)看。謹(jǐn)慎性原則要求企業(yè)不預(yù)計(jì)可能發(fā)生的收益，即在確認(rèn)和計(jì)量收益時(shí)，取其遲而不取其早，取其少而不取其多。④從財(cái)務(wù)分析方面來(lái)

50、看。謹(jǐn)慎性原則在財(cái)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(yùn)營(yíng)效率等進(jìn)行初步分析，旨在分析謹(jǐn)慎性原則在中國(guó)目前財(cái)務(wù)會(huì)計(jì)中的運(yùn)用情況。</p><p>　　2． 謹(jǐn)慎性原則在企業(yè)會(huì)計(jì)中運(yùn)用的兩面性 </p><p>　　謹(jǐn)慎性原則運(yùn)用體現(xiàn)于會(huì)計(jì)核算的全過程，包括會(huì)計(jì)確認(rèn)、計(jì)量、報(bào)告等各個(gè)方面。但是，在所有會(huì)計(jì)原則中，謹(jǐn)慎性原則是最具有爭(zhēng)議性的。</p>

51、<p>　　2.1 謹(jǐn)慎性原則的優(yōu)點(diǎn) 企業(yè)運(yùn)用謹(jǐn)慎性原則，通過適度計(jì)提資產(chǎn)減值準(zhǔn)備、合理確認(rèn)費(fèi)用、謹(jǐn)慎確認(rèn)收入，擠干資產(chǎn)中的“水分”，夯實(shí)利潤(rùn)確定基礎(chǔ)，使企業(yè)所提供的會(huì)計(jì)信息更加穩(wěn)健。實(shí)施謹(jǐn)慎性原則的好處主要體現(xiàn)在：①考核經(jīng)營(yíng)者真實(shí)的經(jīng)營(yíng)業(yè)績(jī)，評(píng)價(jià)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(yíng)面臨風(fēng)險(xiǎn)和不確定因素，實(shí)行穩(wěn)健會(huì)計(jì)有利于企業(yè)增強(qiáng)抵御經(jīng)營(yíng)風(fēng)險(xiǎn)能力，提高企業(yè)在市場(chǎng)上的競(jìng)爭(zhēng)力；③

52、謹(jǐn)慎性原則對(duì)企業(yè)面臨的風(fēng)險(xiǎn)進(jìn)行充分估計(jì)、可以減少?zèng)Q策風(fēng)險(xiǎn)，因而適度謹(jǐn)慎性原則有利于保證會(huì)計(jì)信息質(zhì)量，增強(qiáng)會(huì)計(jì)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(jì)量難度較大。由于我國(guó)目前資產(chǎn)信息、價(jià)格市場(chǎng)機(jī)制尚不健全，加之債務(wù)企業(yè)和被投資企業(yè)財(cái)務(wù)狀況及持續(xù)經(jīng)營(yíng)狀況很難認(rèn)定。實(shí)際操作主觀性很強(qiáng)，受會(huì)計(jì)人員業(yè)務(wù)素質(zhì)、職

53、業(yè)判斷能力影響，會(huì)計(jì)信息很難驗(yàn)證。</p><p>　　2.2.2 計(jì)提被濫用，因?yàn)橘Y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(yíng)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(rùn)，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(shí)可能會(huì)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(duì)稅前列支的費(fèi)用規(guī)定有別于會(huì)計(jì)制度的規(guī)定，當(dāng)計(jì)提減值準(zhǔn)備時(shí)，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(yùn)用。并且謹(jǐn)慎性原則與配比原則、歷史成本原則、真實(shí)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(jì)價(jià)，有的資產(chǎn)按市價(jià)計(jì)價(jià)，缺乏一致性，當(dāng)市價(jià)高于成本時(shí)資產(chǎn)負(fù)債表不能反映資產(chǎn)的真實(shí)價(jià)值，可能會(huì)歪曲企業(yè)的年度收益狀況，在短

55、期內(nèi)延緩國(guó)家稅收，而且影響會(huì)計(jì)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(shí)際運(yùn)用不均衡，只在上市公司計(jì)提減值準(zhǔn)備，而占國(guó)民經(jīng)濟(jì)主導(dǎo)地位的非上市國(guó)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(shí)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(rùn)操縱的工具。</p><p>　　3 .實(shí)施謹(jǐn)慎性原則應(yīng)注意的問題 <

56、;/p><p>　　3.1 對(duì)會(huì)計(jì)準(zhǔn)則進(jìn)行不斷完善，使相關(guān)的會(huì)計(jì)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(huì)計(jì)準(zhǔn)則，使其條款盡量有可操作性，如對(duì)不同方法下的計(jì)量比例設(shè)置一個(gè)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(huì)計(jì)實(shí)踐，又可避免企業(yè)應(yīng)用不正當(dāng)手段粉飾報(bào)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(shí)施謹(jǐn)慎性原則的后顧之憂，在國(guó)家財(cái)

57、政承受能力范圍內(nèi)，適當(dāng)縮小稅收政策和會(huì)計(jì)政策的差異。如各企業(yè)在會(huì)計(jì)政策范圍內(nèi)自行選定準(zhǔn)備的計(jì)提方法及比例，報(bào)稅務(wù)部門備案，經(jīng)注冊(cè)會(huì)計(jì)師審計(jì)后應(yīng)允許在稅前列支。再次，逐步擴(kuò)大謹(jǐn)慎性的運(yùn)用范圍，謹(jǐn)慎性原則在上市公司實(shí)施試點(diǎn)以后，應(yīng)將其運(yùn)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(chǎng)中進(jìn)行公平競(jìng)爭(zhēng)，使投資者及債權(quán)人對(duì)企業(yè)的分析有較強(qiáng)的可比性，從而使會(huì)計(jì)信息成為真正決策的有效信息。最后，應(yīng)在會(huì)計(jì)報(bào)表附注中更詳細(xì)地披露謹(jǐn)慎性原則的運(yùn)用情況，

58、規(guī)范財(cái)務(wù)數(shù)據(jù)和非財(cái)務(wù)數(shù)據(jù)的披露范圍，增加公司運(yùn)用謹(jǐn)慎性的透明度。</p><p>　　3.2 提高會(huì)計(jì)人員的職業(yè)道德及綜合素質(zhì)，提高會(huì)計(jì)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(duì)各種可能發(fā)生的事項(xiàng)要做出合理的核算，必須把握好一個(gè)度，過度謹(jǐn)慎或不夠謹(jǐn)慎都會(huì)使財(cái)務(wù)狀況和經(jīng)營(yíng)成果得不到準(zhǔn)確揭示，從而使企業(yè)會(huì)計(jì)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(gè)應(yīng)用謹(jǐn)慎性原則的平衡點(diǎn)，以使謹(jǐn)慎性原則的優(yōu)

59、點(diǎn)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(shí)務(wù)中的貫徹和運(yùn)用要依靠會(huì)計(jì)人員的職業(yè)判斷，因而要求會(huì)計(jì)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(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、公正，避免主觀隨意性，確保謹(jǐn)慎性原則運(yùn)用適度。因此，不斷提高會(huì)計(jì)人員的職業(yè)判斷能力，才能為會(huì)計(jì)謹(jǐn)慎性原則的適度運(yùn)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(jià)格等市場(chǎng)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(jià)格、信息資料，為計(jì)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(dú)立審計(jì)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(huì)計(jì)原則的沖突。 </p><p>　　3.4 改進(jìn)對(duì)上市公司的考核評(píng)價(jià)指標(biāo)，以營(yíng)業(yè)利潤(rùn)作為考核公司盈利能力和經(jīng)營(yíng)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(jì)提資產(chǎn)減值準(zhǔn)備操縱盈余的動(dòng)機(jī)。</p><p>　　3.5 應(yīng)對(duì)謹(jǐn)慎性原則的運(yùn)用進(jìn)行充分披露。運(yùn)用謹(jǐn)慎性原則的目的在于充分估計(jì)風(fēng)險(xiǎn)和損失，避免虛增利潤(rùn)、虛計(jì)資產(chǎn)，保證會(huì)計(jì)信息決策的有用性。因此，凡是與謹(jǐn)慎性原則運(yùn)用有關(guān)的、會(huì)影響會(huì)計(jì)信息使用者對(duì)目前和未來(lái)理性判斷的信息，都應(yīng)在財(cái)務(wù)報(bào)告中作全面披露，以便信息的使用者明確事實(shí)，獨(dú)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(yùn)用的潛力而忽視管理的重點(diǎn)和難點(diǎn)，因?yàn)橹?jǐn)慎性原則的運(yùn)用是會(huì)計(jì)中對(duì)風(fēng)險(xiǎn)加以防范和管理的一個(gè)環(huán)節(jié)，它相對(duì)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(huì)計(jì)核算的基本原則之一，它對(duì)具體會(huì)計(jì)核算行為起著非常重要的指導(dǎo)性地位。因此，我們?cè)跁?huì)計(jì)實(shí)務(wù)中必須認(rèn)真地貫徹謹(jǐn)慎性原則的要求，真誠(chéng)做到用好用活。</p><p>　　出處:張翠