The Positive Research Of Public Enterprise In China And It's Related Theory Study Of Accounting Conservatism Principle

Accounting Conservatism principle is a principle that is well known but very difficult to explain. In recent years, we find that there is function of "double-edged sword"in using of accounting conservatism principle actually. On one hand it can avoid counting the assets and exaggerating profit timidly, protects the interests of the investor and creditor; On the other hand, it will show subjective and random color inevitably while using this principle, even become a tool which some list companies regulate profits, prettify the report form artificially with. It is essential that considering the demand for the conservatism principle in the accounting work, but abuse of the principle will bring the negative effect. In practice, it is become necessity and urgency that the accounting field researching conservatism principle systematically. This thesis has reviewed the concept of conservatism principle at first, and then proceeds from relation between conservatism principle and uncertainty in accounting system, thinking that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting. And with the constant development of economy, uncertain factors in the accounting activity are more and more, the conservatism principle has got the approval of every Congress counts...