英语翻译摘要：在市场经济条件下,由于竞争风险的日益加剧,会计所处的客观经济环境的不确定性程度越来越高,所以会计信息使用者

英语翻译
摘要：
在市场经济条件下,由于竞争风险的日益加剧,会计所处的客观经济环境的不确定性程度越来越高,所以会计信息使用者更加重视与不确定性相关的风险信息的揭示,从而,谨慎性原则的应用成为必然.谨慎性原则的广泛运用,有利于防止企业包装上市、虚夸资产、扩大利润的现象发生,能为有关各方提供更加真实可靠的会计信息,有利于保护债权人和小股东的利益,提高企业在市场上的竞争力.但由于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点.随着应用范围的扩大,人为调节费用、操纵利润的空间也增大.在我国颁布新会计准则中,谨慎性原则得到了进一步的体现.文章着重研究谨慎性原则在我国新会计准则的应用,并对如何正确运用谨慎性原则进行探讨.
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Under the market economy condition,as a result of the competition risk's day-by-day aggravating,the objective economic environment uncertainty degree which accountant locates is getting higher and higher,therefore the accounting information user even more takes seriously with the uncertainty related risk information revelation,thus,discrete principle application into inevitably.The discrete principle's widespread utilization,is advantageous in prevents the enterprise to pack going on the market,the bragging property,the expanded profit phenomenon occurrence,can supply the more real reliable accounting information for the interested sides,is advantageous in protects the creditor and the young shareholder's benefit,enhances the enterprise in the market competitive power.But because the discrete principle nature weakness and so on has the obvious tendentiousness in the utilization,to decide subjectively.Along with the application scope's expansion,the artificial adjustment expense,the operation profit's space also increases.Promulgates in the new accounting standards in our country,the discrete principle obtained further manifestation.The article studies the discrete principle emphatically in our country new accounting standards application,and how to utilize the discrete principle to carry on the discussion correctly.