摘要:会计谨慎性原则作为一项基本的原则，在实务处理中起着修正作用。谨慎性原则在运用过程中存在两面性，一方面可以使会计盈余的反映更加趋于稳健，从而有利于保护投资者和债权人的利益，使企业管理者充分认识到潜在的经营风险。另一方面，谨慎性原则是修正原则，本身存在很大的主观性和操作空间，从而为企业平滑利润、粉饰报表留下空隙。本文阐述了谨慎性原则的概念，分析谨慎性原则在会计核算和财务分析中的应用及缺陷，并在此基础上提出了完善谨慎性原则的相关措施。
关键字 谨慎性原则，会计核算，财务分析，或有事项，真实性
ABSTRACT:Prudence principle of accounting, as a fundamental principle, plays a amended role in the practice. There are always two sides in the application of principle of prudence. On the one hand, it can reflect the surplus more steadier, which has the advantage of protection of the interests for the capital providers and creditors, so that enterprise managers are fully aware of the potential risks. On the other hand, prudence principle is the amended principles. It has a lot of subjective and operational space, which has a chance for enterprise to smoothing profits and whitewash report. This thesis describes the prudence principle's application and defects when it is used in accounting and financial analysis. What is more, on that basis, many relative measures about prudence principles are put forward in order to perfect the principle of prudence.
Key words: Conservatism Principle, Accounting, Financial Analysis, Contingencies , Objectivity
