谨慎性原则在会计实务中的应用【外文翻译】.doc

本科毕业论文（设计）
外 文 翻 译
外文题目 On the principle of prudence in application
of the accounting practice
外文出处
外文作者 zhangcuihong
原文：
On the principle of prudence in application of the accounting practice
Abstract: The principle of prudence has been an earlier recognition of national accounting profession. We should 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 of 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.
Keywords: moderate application of accounting principle of prudence
1. Introduction
With the current international and domestic Economic situation changes, enterprises are faced with the objective environment 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 arbitrariness of accounting estimates and reduce the risk of financial accounting reports and attach importance to the principle of prudent use of inevitable. Now how to understand and apply the principle of prudence becomes the focus of everyone's attention, here I can talk about some views on this issue.
A principle of prudence in the enterprise in the main application of accounting
The principle of prudence in the application of foreign countries, there are two scenarios: First, the limited applications, such as the United States applied 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., allowing provision for various forms of preparation. China's Accounting Standards and accounting systems require that accounting should follow the principle of prudence, reasonable accounting of the losses and expenses that may occur, but no provision for a secret preparations. Visible, prudent accounting principles applied in our country is a limited situation.
The principle of prudent use in China was phased development. Along 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 uncertainties 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 principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. ② From the debt perspective. Prudence principle requires recognition and measurement of liabilities of enterprises should be identified to avoid the delay and less debt accrued liabilities. ③ From the revenue perspective. Prudence principle requires that companies are not expected to return that may occur, namely in identifying and measuring the yield, whichever is later than whichever is earlier, whichever is less rather than whichever is more. ④ From a Financial Analysis point of view, the principle of prudence in the financial analysis mainly on short-term solvency, business assets, a preliminary analysis of operational efficiency, to analyzing the prudence principle in China's current financial accounting in their use.
2 The principle of prudence in the use of accounting in the enterprise the two sides of
The principle of prudence reflected in the use of the whole process of accounting, including accounting recognition, measurement, reporting and other aspects. However, in all accounting principles, the principle of prudence is the most controversial.
2.1 The principle of prudent use of the 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 the 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 real operators to evaluate the fulfillment of its fiduciary duties, there is help protect the interests of investors and creditors; ② production and operations at risk and uncertainties, the implementation of sound Accounting help enterprises to increase the ability to withstand business risk, improve enterprise competitiveness in the market; ③ the principle of prudent enterprise risk adequately estimate the decision-making can reduce the risk, and therefore the principle of prudent moderation is conducive to ensuring quality of accounting information to enhance the reliability of accounting information and relevant.
 2.2 The lack of prudence principle
2.2.1 Recognition and measurement difficult. As China's current asset information, the price the market 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, subject to accounting personnel professional quality, professional ability to judge the impact of accounting information is difficult to verify.
2.2.2 accrual being abused, because the specific percentage 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 listing, 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 post-or pre-caution paradoxical situation. Reposted elsewhere in the paper for free download.
 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 flow, 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, the principle of consistency there is conflicting aspects.
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 price 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 accounting information, managers can not make optimal decisions. And in the practical application of different enterprises are not balanced, only provision for impairment of listed companies, while the national economy, accounting for the dominant position of the non-listed state-owned enterprises are not clearly defined.
  The principle of prudence have been repeatedly criticized, 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.
 3 the implementation of the principle of prudence should pay attention to the problem
 3.1 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 company was comparable. Secondly, in order to solve the enterprises to implement 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 company after the implementation of the pilot should extend the scope of its application to non-listed companies to promote different types of enterprises in the same market, fair competition, so that investors and creditors business analysis has strong comparability of accounting information in order to make a real and effective decision-making information. Finally, the notes to financial statements should be more detailed disclosure of the application of the principle of prudence, standardize financial data and non-financial data disclosure, to increase corporate transparency in the use of prudence.
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 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 decision-making 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 shortcomings 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 accountant's professional judgment order for the accounting principle of prudence lay the foundation for appropriate use.
3.3 Enterprise external environment needs further improvement. Should further improve the information, and prices the market mechanism, the 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 addition, should give full play to the role of an independent audit of the external oversight to prevent abuse and distortion of the principle of prudence, to avoid artificially increasing conflict with other accounting principles.
3.4 The assessment of listed companies to improve evaluation 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 provision for impairment of assets of listed companies to prepare to use the motivation to manipulate earnings. Reposted elsewhere in the paper for free download
 3.5 deal with the principle of prudent 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 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 report for full disclosure in order to clear the fact that users of information, independent judgments.
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 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 business with ex post.
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 accounting practices implement the requirements of the principle of prudence, in good faith to achieve the best use of live.

From：zhangcuihong.On the principle of prudence in application of the accounting practice[EB/OL]. 2009-11-20.

7
译文：
谨慎性原则在会计实务中的应用
摘要：谨慎性原则较早的得到了各国会计界的认可。我们应在充分了解谨慎性原则应用的根本目的、优点和缺点的基础上，更好地在会计工作中应用谨慎性原则，尤其注意谨慎性原则应用的适度性，以扬长避短，发挥其最大作用。本文就其在会计实务中的应用做了一些分析。
关键词：适度应用  会计  谨慎性原则
1.引言
 随着目前国际、国内经济形势的变化，企业面临的客观环境和风险的不确定性越来越多，市场的多变性要求会计人员不得不采用会计估计的方法确定特定会计期间的收益。为了减少会计估计的随意性，降低财务会计报告的风险，重视谨慎性原则的运用成为必然。现在如何理解和应用谨慎性原则成为大家关注的焦点，下面就此问题本人谈些看法。
1． 谨慎性原则在企业会计中的主要应用
谨慎性原则在国外的应用有两种情形：一是有限应用，如美国应用谨慎性原则的方法大致为广泛采用成本与市价孰低法、谨慎估计或有损失、不设秘密准备。二是较广泛应用，如德国、日本等，允许计提各种形式的准备。我国企业会计准则及会计制度都要求会计核算应当遵循谨慎性原则，合理核算可能发生的损失和费用，但不得计提秘密准备。可见，谨慎会计原则在我国属于有限应用情形。
谨慎性原则在我国的运用呈阶段性发展。随着经济体制改革的深入和市场化程度的提高，企业所处的客观经济环境的不确定性越来越高，会计信息使用者更加重视与不确定性相关的风险信息的揭示。现阶段谨慎性原则在我国企业会计中的运用可以归纳如下方面：①从资产方面来看。谨慎性原则要求充分预计可能的损失和费用，避免虚计资产价值。②从负债方面来看。谨慎性原则要求企业在确认与计量负债时，应避免延缓确认负债和少计负债。③从收益方面来看。谨慎性原则要求企业不预计可能发生的收益，即在确认和计量收益时，取其迟而不取其早，取其少而不取其多。④从财务分析方面来看。谨慎性原则在财务分析中的应用主要是就短期偿债能力、企业资产运营效率等进行初步分析，旨在分析谨慎性原则在中国目前财务会计中的运用情况。
  2． 谨慎性原则在企业会计中运用的两面性 
 谨慎性原则运用体现于会计核算的全过程，包括会计确认、计量、报告等各个方面。但是，在所有会计原则中，谨慎性原则是最具有争议性的。
2.1 谨慎性原则的优点 企业运用谨慎性原则，通过适度计提资产减值准备、合理确认费用、谨慎确认收入，挤干资产中的“水分”，夯实利润确定基础，使企业所提供的会计信息更加稳健。实施谨慎性原则的好处主要体现在：①考核经营者真实的经营业绩，评价其受托责任的履行情况，有利于保护投资者和债权人的利益；②企业生产经营面临风险和不确定因素，实行稳健会计有利于企业增强抵御经营风险能力，提高企业在市场上的竞争力；③谨慎性原则对企业面临的风险进行充分估计、可以减少决策风险，因而适度谨慎性原则有利于保证会计信息质量，增强会计信息的可靠性和相关性。
  2.2 谨慎性原则的不足
2.2.1 确认与计量难度较大。由于我国目前资产信息、价格市场机制尚不健全，加之债务企业和被投资企业财务状况及持续经营状况很难认定。实际操作主观性很强，受会计人员业务素质、职业判断能力影响，会计信息很难验证。
2.2.2 计提被滥用，因为资产减值准备的具体比例由企业自行确定，而上市公司持续经营两年亏损将ST处理，三年连续亏损将停止上市，上市公司就可能少提减值准备虚增利润，而有些上市公司股东为了逃避债务而多提减值准备。同时可能会产生前期谨慎后期不谨慎，或前期不谨慎后期谨慎自相矛盾的情况。
 2.2.3 现行税法对税前列支的费用规定有别于会计制度的规定，当计提减值准备时，还需补交所得税，增加企业现金流出，限制了稳健性原则的运用。并且谨慎性原则与配比原则、历史成本原则、真