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Under market economy condition, aggravate gradually since competing with risk, objective economy environment uncertainty degree got along by accountant is also more and more high , cautious principle becomes necessity thereby in application in accounting practice therefore the accounting information user takes risk information revealing being related to the uncertainty seriously especially. Cautious principle responds to one of the base abiding by as the accounting , that rightness understands and applies cautious principle is very important. Cautious principle has got embodiment going a step further, but has there exists limitation is feasible how correct the person is apply become a need investigation and discussion's problem in cautious principle per se in enterprise system of account and concrete accountant criterion promulgating newly in our country.

The main body of a book have started with fundamental cautious principle theory , have set forth cautious principle import and effect , have emphasized the cautious principle significance to the owner , director , creditor and accountant; Have introduced that cautious principle necessity and cautious applying in accounting practice in our country principle basic demands; Have discussed the cautious principle the confirmation affirming choice , invisible income with meterage , depreciation of fixed assets method mentioning assets subtraction value preparation , intangible assets in plan choice with meterage , goods in stock valuation method detailedly, The contingency confirmation and main part revealing aspect apply and embody; The confirmation emphasizing choice , invisible income having studied cautious principle confirmation , intangible assets preparing in assets subtraction value confirmation with meterage , depreciation of fixed assets method chooses with meterage , goods in stock valuation method, or there exists real problem in confirmation having item and revealing; And have submitted several suggestion applying about how correct cautious principle is: Correct the principle handling cautious and other various principle relation, Difference , appropriate measure reducing tax policy and accountant policy wield cautious principle , reinforce audit supervision, strengthen inherent restraint mechanism , improve operatability that cautious principle applies in accountant criterion , the occupation judgement reinforcing financial report information disclosure , improving the enterprise accountant.

By the fact that the analysis to cautious principle studies,the corresponding countermeasure having known that cautious principle there exists problem and proposes that according to the person in accounting practice sufficiently, makes cautious principle be able to get effective applying in enterprise accountant , the then feasible accountant can be that enterprise provides the information being most true , accurate , being related to sufficient , all-round , timely. Make our country accounting system will be further perfect, enterprise resists the risk ability being increased by , urge enterprise even entire national economy gets health develop , society progresses especially.

Keywords: Cautious principle. Accounting practice. Undisclosed reserve.

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Under the conditions of market economy, due to competition and the growing risks, accounting the objective economic environment more and more is also high degree of uncertainty, so the accounting information user more attention and uncertainty of information related risks, which reveals the prudence principle in accounting practice application have become inevitable. The principle of caution as accounting should follow the basic principles of correct understanding and application, the principle of prudence is very important. In the new enterprise accounting system and specific accounting standards, prudence principle has been further reflected, but the prudence principle itself exists limitation makes it, how to use a need to discuss the problem.
Starting from the basic theory, this paper expounds the prudence principle of the meaning and function, emphasize the prudence principle for owners and managers, the creditors and the importance of accounting personnel, Introduces the principle of caution in our country and the necessity of its application in accounting practice and the basic requirements of the principle of caution, Discussed the principle of caution in plan assets impairment, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation method, or the confirmation and disclosure of main application and reflect, Research on the prudence principle in asset impairment of confirmation, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation method choice, or the confirmation and disclosure of the existing questions, And put forward the principle of caution about how to use some Suggestions: to properly handle the principle of caution and other various principles, narrow tax policy and accounting policy, moderate using the principle of caution, strengthen the audit supervision and restriction mechanism, strengthen internal accounting standards, improving the application of the principle of caution, strengthening the financial report maneuverability, and improve enterprise accounting information disclosure of professional judgment ability.
Through the analysis of the principle of caution, fully understand the prudence principle in accounting practice according to the existing problems and puts forward the corresponding countermeasure, make the prudence principle to get more effective accounting, and accounting for enterprises to provide the most authentic, accurate, timely and relevant information. China will further improve accounting system, enterprise against risk increases, the ability to get the whole national economy development and social progress in health.
Keywords: the prudence principle of accounting practice secret preparation