所有者的

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Given the fact that the vast majority of SUVs were rarely taken off-pavement by their owners, much less driven under serious off-road conditions, a new type of car-based "crossover" SUV was marketed that was hoped would provide all the elements that customers actually wanted from their SUVs such as cargo carrying capacity, elevated seating height and the suggestion of an active outdoor lifestyle with less of the negative attributes typically associated with traditional SUVs such as poor gas mileage, uncomfortable ride, high step-in height, propensity to roll over, etc. The formula of a car-based "soft-road" SUV had proved marketable by the highly successful Lexus RX300 and Toyota Highlander and was thought to be a promising new market niche within the highly profitable and increasingly popular SUV category.

背景 此外，既然绝大多数的SUV很少起飞，由他们的所有者路面，更严重的带动下，越野条件下，新型的汽车为基础的"交叉"销售越野车的事实是，希望将提供一切要素该客户的真正从他们的越野车，如货物的承载能力，提高座位高度，并与负少一个积极的户外生活方式的建议一般属性，如油耗差，乘坐不舒服，高台阶的高度，传统的SUV相关，滚动倾向等汽车的公式计算的"软道路"SUV的销售已经证明了非常成功的雷克萨斯RX300和丰田Highlander和被认为在高利润和日益流行的SUV的是一个大有可为的新的市场定位类别。

Such liberal thought as survived the success of the Revolution carried on the spirit of Locke's philosophy most truly in respect to religious toleration…With some lip-service to Locke, Whiggism in the eighteenth century represented quite subsidiary elements of his Treatise: that the powers of government remain indefeasibly in the organs where they have once been placed…and that government is at bottom a balance of the vested interests of the realm: crown, landed aristocracy, and corporations…The monopoly of power by the landowning class was contrary not only to Locke's theory of individual rights but also to his theory of the importance of property in general 496-497

当然，理论与现实的距离永远存在。洛克思想的复杂性也决定了其影响的复杂性。比如在英国，18世纪的辉格党虽口头上标榜洛克的学说，但实际上却采用了他的一些次要思想，如关于政府权力一旦确定，就不可取消地永远由该机构所拥有的思想；而权力的平衡归根到底却成了王国既得利益势力、王室、土地贵族和公司的权力平衡，其中土地所有者阶级垄断权力的状况也违反了洛克关于一般个人权利，特别是关于财产权利的学说（《思想史》，192-193；《自由主义》，180）。

First, the decentration of the shareholders cause the absence of the active investors, none is willing to implement the rights of the shareholders by representing other shareholders, the managers become the insiders to control the company.

股票期权制度作为一种有效的公司激励机制广受发达的市场经济国家所推崇，然而，在美国，成批登场的大公司财务造假丑闻却对这种制度提出了挑战，首先，股权过度分散导致维护公司利益的&积极股东&缺位，没有哪一家股东能够或愿意积极主动地代表股东对经营者行使所有者权利，公司经营者成为控制公司的&内部人&；其次，美国对股票期权的会计处理规定，股票期权的价值不计入公司成本，也为经营者造假提供了合法的便利；再次，中介机构为了自身的利益，不能保持绝对的独立性，成为公司造假的帮凶；另外，美国倡导自由经济，依靠行业自律和市场制衡来约束市场参与者的行为，一方面给经济繁荣带来了活力，同时也带来了巨大风险，如果没有严密的制度保障和严厉的打击及监管，谁也不会放弃低成本的&道德风险&所带来的好处。

In 1997 the first everdam decommissioning without the owners' consent occurred on the Kennebec River in Maine, due to environmental impacts. Also, in 1999, after extensive litigation initiated by an environmental group, the court ordered the closing of a dam because of its environmental impact.

由于环境的影响，1997年第一个水坝在没有征得其所有者同意的情况下在缅因州的肯纳塔克河退役，并且，在1999年继由环境组织提起的大范围的诉讼后，法院宣布关闭了一个水坝，原因是考虑到它的环境影响，随之而起的是关于美国西部Snake河的四个水坝的特别争议。

Moreover, we examine how the agency cost between managers and liquid shareholders is affected by nonliquid shares and stateowned shares, which we believed to exist only in Chinese Market. Through the same method of event study, we find a symmetric effect regardless of the proportion of nonliquid shares, and this shows that the proportion of nonliquid shares is not a factor of conflicts between managers and liquid shareholders. As for the sub-sample with stateowned shares, there is a larger positive price impact for firms with high proportion of stateowned shares, which tells us that the stateowned shares do raise the problem of "absence of the owner", and it is a part of agency cost in China.

我们进一步检验了国内特殊存在的非流通股以及国有股对于管理层与流通股东之间代理成本的影响，通过同样的事件研究方法对上述样本进行市场宣告反应检验，结果发现非流通股比例不同的公司其市场反应并无显著差异，说明非流通股的存在对管理层与流通股东之间的代理问题没有影响；而国有股比例不同的公司其市场宣告反应存在显著差异，这说明国有股产生的&所有者缺位&问题成为国内代理成本的一部分，并确实影响了现金股利的发放。

But as, under civilized governments which are calculated for the peace of mankind, such a constitution would be productive of endless disturbances, the universal law of almost every nation (which is a kind of secondary law of nature) has either given the dying person a power of continuing his property, by disposing of his possessions by will; or, in case he neglects to dispose of it, or is not permitted to make any disposition at all, the municipal law of the country then steps in, and declares who shall be the successor, representative, or heir of the deceased; that is, who alone shall have a right to enter upon this vacant possession, in order to avoid that confusion, which its becoming again common would occasion.10 And farther, in case no testament be permitted by the law, or none be made, and no heir can be found so qualified as the law requires, still, to prevent the robust title of occupancy from again taking place, the doctrine of escheats is adopted in almost every country; whereby the sovereign of the state, and those who claim under his authority, are the ultimate heirs, and succeed to those inheritances, to which no other title can be formed.

但是因为，在最多只能为了人类和平的文明政府之下，这样的制度将会产生无穷无尽的混乱，所以几乎每个国家的普遍法律要么给与将死的人一种权力来继续他的财产权，依他的意志来处置他的财产；要么，他忽略了对它们的处置，或者不允许对它们进行任何处置，那么，国家的自治法律便进入，并宣布谁应当成为死者的后继者，代理人或继承人；即，唯有谁能够拥有权利进入这个所有者空缺的财产位置，以避免这些财产再一次进入共有状态将引起的混乱。进一步而言，在法律禁止订立遗嘱，或没有订立遗嘱，且不能找到符合法律所要求资格的继承者的情况下，为了阻止再次产生占有资格的问题，在几乎所有的国家都采用了&所有权重归领主&（escheat：最初来源于为避免土地处于废弃和无主的状态，土地的所有权重归上一级的封地领主）的原则；据此，国家的君主或声称为他的下级的人，便成为继承人的最后的选择，并实际继承那些遗产，对此没有别的资格。

Small size projects in accordance with the specificity of the owners, from a good "way of life" point of view, are equipped with the exclusive nature of some of the characteristics of facilities, and often held in some fashion, such as nuts International Apartment private club of restaurant, home theater , study, drawing room four personalized clubs, from time to time after the New Town at the "ball people Kaifong will" and so on, these facilities and activities to mobilize the passion of young people, resulting in the desire to buy.

小规模的项目根据具体情况，所有者，从一个良好的&生活方式&的角度看，都配有专属性质的一些特色的设施，并经常举办一些时装，如坚果国际公寓私人俱乐部的餐厅，家庭影院，学习，个性化的客厅四个俱乐部，不时在新的城市在&球人街坊会&等，这些设施和活动，以调动激情的年轻人，导致购买的欲望。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。