摘  要:谨慎性原则是企业关联各方在分析、管理企业财务时应具备的最基本的职业态度，其体现于方方面面。对于会计确认、计量、报告等方面而言，谨慎性原则是财务会计信息质量特征的一项基本要求，“不得多计资产或收益，少计负债或费用，不准计提秘密准备”，为企业提供真实可靠的会计信息。除此以外，谨慎性原则在实际运作中还有进一步强调。谨慎性原则是企业利益相关者分析评价企业财务状况时应持有的态度，及时披露企业财务风险，可有效提高经营决策。对于审计人员，谨慎性原则是审计人员在履行审计责任、实现审计目标应持有的态度，以避免审计风险。但是，在我国企业竞争和经营风险日益加剧的大背景下，存在部分企业任意或歪曲使用谨慎性原则，虚夸资产，扩大利润等现象，加之谨慎性原则又与其他会计信息质量特征有冲突、人员的主观臆断等弱点。因此，建立稳健的会计政策，加强从业人员的会计理论学习，提高职业素养等改进措施尤为重要，是正确运用谨慎性原则的必然趋势。本文对谨慎性原则在我国会计中运用的现状以及存在的问题进行分析和探讨，从而探求在未来如何改进和完善谨慎性原则运用的措施。

关键词：谨慎性原则 经济影响 实务应用 两面性 措施

ABSTRACT:Prudence is the basic professional attitude for the associated enterprises when they analyze and manage the enterprises’ financial. And it is asked to reflect in many aspects. For recognition, measurement and reporting, prudence is a basic principle of the financial accounting information quality characteristic. It requests that “not be more assets or revenues, less liabilities or expenses, and shall not make secret preparations” and provides true and reliable accounting information for the enterprises. In addition, prudence has a further emphasized in the actual operation. The enterprises stakeholders should hold the prudence to analyze and evaluate the financial situation, timely disclosure the financial risk and improve the decision effectively. For auditors, they should also hold the prudence to perform the audit responsibility, achieve the audit goal and avoid the audit risk. However, in our country, under the increasingly intense competition and operational risks background, there are some enterprises arbitrary or distort using the principle of prudence, exaggerating assets, expanding profit and it also have some conflicts with other accounting information quality characteristics, personnel subjective weaknesses. So the improvement measures, for example, establish a level-headed accounting policy, strengthen accountants’ accounting theory study, improve the professional quality, etc. are particularly important and it is the inevitable trend in the correct use of the principle of prudence. This paper will present situation of using in our accounting as well as problems of analysis and discussion, and explore how to improve and complete the measures applied by the principle of prudence in the future.

Keywords: the principle of prudence; the economic impact; practical applications; two sides; measures