问题描述：
英语翻译
“在市场经济条件下,由于竞争和风险的日益加剧,会计所处的客观经济环境的不确定性程度越来越高,为了增强企业应付风险的能力,以投资者为主体的会计信息使用者更加重视与不确定性相关的风险信息的披露.因而,谨慎性原则的应用成为必然.
在西方自由市场经济体制和私有制下,企业和投资者都很重视资本的保全,因而愿意按照谨慎性原则来谨慎地处理有关确认和计量的问题,在一定程度上可以有效遏制利润的虚假繁荣.从账面上看,企业似乎赚到了钱,但实际上其原有净资产却受到侵蚀,企业将虚假的利润当成真实的收益上缴所得税、发奖金、提高职工工资,则必然导致企业经济实力受损.而实行谨慎性原则,则可适当地保持企业的经济实力,从财力上为可能发生的各种风险和不测事件做好充分的准备,增强竞争力.
但是,目前在我国应用谨慎性原则受着融资环境和法律环境等诸多应诉的制约,成为一种有选择的低度稳健,存在一定得局限性,并且许多企业中的会计人员没有足够重视谨慎性原则的运用,而且对其存在理解上的模糊性和运用上的随意性.
《企业会计准则———基本准则》第十八条规定:“会计核算应当遵循谨慎性原则的要求,合理核算可能发生的损失和费用”.而新制度则更加明确地规定:“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多计资产或收益、少计负债或费用,但不得计提秘密准备”.
然而,谨慎性原则自身的局限性使得其如何正确运用成为一个需要探讨的问题.本文将介绍会计谨慎性原则的概念,意义,并系统的阐述了谨慎性原则在会计中的应用,揭示了在应用中存在的问题,并针对问题提出了一些改进意见和措施.”
问题解答：
我来补答
"Under the conditions of market economy,due to competition and the growing risks,accounting the objective economic environment of increasingly high degree of certainty,in order to strengthen enterprise with the ability of the risk,to investors as the main users of accounting information and more attention and uncertainties related to the risk of information disclosure.Thus,the application of the principle of caution become inevitable.
In the western free market economy system and private enterprises and investors,have paid great attention to the capital preservation,thus according to the principle of caution to carefully relating to the recognition and measurement of the problem in a certain extent,can effectively profits of false prosperity.From the book,enterprise seems to make money,but its original erosion,but net profit of enterprise will be false tax revenue as a real bonus,paid wage increase,will inevitably lead to enterprise economic strength.And implement the principle of caution,can properly keep the enterprise's economic strength,from financial risk for possible accidents and events ready,enhance competitiveness.
But at present,the application of the principle of caution by financing environment and legal environment etc.,responding to become a choice of low-alcohol robust,there must be many enterprises,and the limitations of accounting personnel are not enough attention,the application of the principle of caution and its existence in understanding the fuzziness and randomness of application.
The accounting standards for enterprises - basic standards referred to in article 18:"accounting should follow the principle of caution,reasonable calculation the possible loss and expense.But the new system is more clearly stipulates:"the enterprise in accounting,shall follow the principle of caution,not much plan the assets or liabilities or expenses,less plan,but not ready" secret plan.
However,the principle of prudence that its own limitation,how to use a need to discuss the problem.This paper will introduce the concept of prudent accounting principles,development process,the significance of the system,and expounds the principle of caution in accounting application,reveals the existing problems,and puts forward some Suggestions and measures."
