会计谨慎性原则的含义是什么?能否以实际工作的运用作为例子?

会计谨慎性原则的优点
有利于进一步挤去资产和利润中的水分,能为会计信息使用者提供更加准确可靠的会计信息；
有利于做出准确的经营决策；
有利于保护债权人和小股东的利益；
有利于企业近期少交所得税,提高企业在市场上的竞争力；
有利于对其他基本会计原则的适应性进行修正.
谨慎性原则在我国财务会计改革过程中曾引起理论界和实务界广泛的争议,主要表现为以下两个方面的问题：一是过度谨慎性.我国企业在实施承包经营过程中,为了自身利益,行为短期化进行掠夺式生产,而谨慎性原则成为企业承包者隐瞒利润,逃漏税收的秘密武器；另一个是谨慎性不足问题.我国企业谨慎性原则实施范围仍显狭窄,离充分谨慎性原则还有一定距离.
比如存货,计提存货跌价准备使得当期利润计算偏低,期末存货价值减少,导致后期销售成本偏低,从而使利润反弹.对于期末存货占资产比重较大的企业（如房地产开发公司）来说,这不失为操纵利润的手段.由此,企业可能在某一会计年度注销巨额呆滞存货,计提巨额存货跌价准备,实现对存货成本的巨额冲销,然后次年就可以顺利实现数额可观的净利润.这种盈余管理只需对期末存货可变现净值作过低估计,而无需在次年度大量冲回减值准备即可实现,因而具有更强的隐蔽性.

Prudence principle theory and application
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Accounting prudence principle is an important enterprise accounting principle, widely used, can prevent drive up assets and income, down debt and costs and risks to prevent risks and played the role. The prudence principle is the core, which emphasizes the stable operation for the foreseeable loss and cost, this paper discusses the theoretical basis of caution principle, its evolution and development of caution principle in our country and the correct use and prudence principle limitations. In writing in this article, I first read before the Beijing national accounting institute of the Chinese enterprises YangMei of caution principle evolution ", Beijing university of finance and economics "graduate YangChunYan caution principle in the correct use" and FenXi mining group company MengXianHong gaohong company the prudence principle ", and the limitations of reference, make this essay more meticulous through analysis of caution principle theory and application.
Keywords: prudence principle theory limitations