谨慎性原则与其他原则在资产计量中的冲突及其协调的研究
毕业论文关键词：谨慎性原则；资产计量；会计原则；
A study on the conflict and coordination between prudence principle and other principles in asset measurement
Abstract：In the era of rapid development, changeful market, uncertain market economy, enterprise management is full of many uncertain factors, so that operators must make decision carefully, so as to reduce the risk of business. If the enterprise can correctly apply accounting conservatism principle, then will help the enterprise to make the correct judgment, let the enterprise avoid certain risk or reduce the risk degree. At present, many scholars at home and abroad have conducted a lot of research on the application of prudence principle in asset measurement, and obtained some research results. On this basis, this paper selects fixed assets, inventory and intangible assets as representatives to conduct the analysis of the principle of prudence. At the same time, this paper chooses the principle of prudence and other accounting principles ( objectivity principle, consistency principle and comparability principle and the principle of accrual basis ) as the goal, carries on the interaction analysis with the three kinds of assets, finds out the conflict problem and carries on the related coordination research.
Key words：prudence principle；asset measurement；accounting principles；
目录
摘要 1
关键词 1
Abstract 1
Key words 1
一、文献综述 2
（一）谨慎性原则、资产计量的概念 2
1. 谨慎性原则的概念 2
2. 资产计量的概念 2
（二）谨慎性原则的发展 2
（三）谨慎性原则的必要性 3
（四）谨慎性原则在资产计量中的应用 3
1.在固定资产中应用谨慎性原则 3
2.在存货中应用谨慎性原则 3
3.在无形资产中应用谨慎性原则 4
二、谨慎性原则在资产计量中的应用 4
（一）谨慎性原则在固定资产中的应用及体现 4
1.计提固定资产减值准备 4
2.固定资产折旧方法的选择 4
（二）谨慎性原则在存货中的应用及体现 5
（三）谨慎性原则在无形资产中的应用及体现 5
三、谨慎性原则与其他原则在资产计量中的冲突 5
（一）谨慎性原则与客观性原则冲突 5
（二）谨慎性原则与可比性原则冲突 6
（三）谨慎性原则与权责发生制原则冲突 6
四、结论 6
致谢 7
参考文献 7
谨慎性原则与其他原则在资产计量中的冲突及其协调的研究引言谨慎性原则在会计核算中有着重要的地位，它就像空气存在于整个会计核算中，但是由于谨慎性原则没有一个确切的衡量标准，更多是靠主观的选择，因此谨慎性原则在会计核算中的应用有着很多争议。谨慎性原则存在争议的原因之一是因为它的运用和其他会计原则的应用存在一定的冲突，不管如何，谨慎性原则是不会退出会计的舞台，因此我们应该研究如何协调矛盾冲突，使会计原则的应用向有利的方向发展。
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