謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用外文翻譯

1 中文 3045 字 本科畢業(yè) 論文 （ 設(shè)計 ） 外 文 翻 譯 外文題目 On the principle of prudence in application of the accounting practice 外文出處 /?i161567# 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 everyones attention, here I can talk about some views on this issue. 2 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. Chinas 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 Chinas use of corporate accounting can be summarized in the following aspects: From the perspective of assets. Prudence principle requires the full estimated costs of possible losses and to avoid the virtual total asset value. 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. 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. 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 Chinas 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, 3 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: 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; 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; 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 Chinas 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 4 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 enterprises 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 companys annual earnings in the short term delaying the states 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 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 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 accountants professional judgment order for the accounting principle of prudence lay the foundation for appropriate use. 6 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 companys 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 enterprises 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. 7 From ： zhangcuihong.On the principle of prudence in application of the accounting practiceEB/OL./?i161567#, 2009-11-20. 8 譯文 ： 謹(jǐn)慎性原則在會計實務(wù)中的應(yīng)用 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，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。 關(guān)鍵詞：適度應(yīng)用 會計 謹(jǐn)慎性原則 1.引言 隨著目前國際、國內(nèi) 經(jīng)濟(jì) 形勢的變化，企業(yè)面臨的客觀環(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。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，下面就此問題本人談些看法。 1 謹(jǐn)慎 性原則在企業(yè)會計中的主要應(yīng)用 謹(jǐn)慎性原則在國外的應(yīng)用有兩種情形：一是有限應(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?？梢姡?jǐn)慎會計原則在我國屬于有限應(yīng)用情形。 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： 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。 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。 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。 從財務(wù)分析方面來看。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。 9 2 謹(jǐn)慎性原則在企業(yè)會計中運用的兩面性 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。 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： 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； 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 ； 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。 2.2 謹(jǐn)慎性原則的不足 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)、職業(yè)判斷能力影響，會計信息很難驗證。 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。 2.2.3 現(xiàn)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。 2.2.4 有的資產(chǎn)按歷史成本計價，有的