稳健性在会计处理方法中的运用

一、稳健性原则···································································································5

（一）对稳健性原则本质的理解·········································································5

（二）稳健性原则对会计信息质量的重要性·······················································5

 1.会计信息质量和稳健性原则···········································································5

 2.会计信息质量和稳健性原则的关系································································5

二、稳健性原则存在的前提条件·········································································5

（一）稳健性存在的客观条件·············································································5

（二）稳健性存在的主观条件··············································································5

 1.契约关系是会计稳健性原则存在的主观前提 ················································5

 2.税收是会计稳健性原则存在的客观前提·························································5

三、稳健性原则在会计核算中的具体运用···························································6

（一）存货的发出计价法·····················································································6

（二）存货的期末计价法·····················································································6

（三）固定资产折旧方法的选用·········································································6

（四）坏账损失的核算························································································6

（五）资产减值的核算························································································6

（六）或有事项的确认和计量··············································································7

（七）短期投资的处理·························································································7

（八）长期投资的处理·························································································7

（九）固定资产、无形资产的处理减值准备的处理············································7

四、运用稳健性原则应注意的相关问题·······························································8

(一）稳健性原则的运用要正确处理与客观性、配比性、可比性、相关性、可靠性、权责发生制等其他会计原则的冲突上的问题················································8

（二）稳健性存在“度”的把握··········································································8

（三）会计准则的规定························································································9五、参考文献······································································································10

内 容 摘 要

[摘要] 稳健性要求企业对交易或者事项进行会计确认、计量和报告时应当保持应有的谨慎，不应高估资产或收益、低估负债或费用。通过对稳健性原则存在的前提、与其他质量特征的关系和其在社会实践中的运用作一个粗浅的分析，旨在更好的理解它，为会计信息使用者合理运用稳健性原则提供参考。

[关键词] 稳健性原则 作用 运用