稳健原则是一项重要的会计基本原则。市场经济不可避免地存在着风险和不确定性,人们在面对风险时一般采取回避的措施,稳健主义思想则反映了会计在面对这种不确性时的“谨慎态度”。它要求会计工作者在涉及或必须根据主观估计处理某些会计事项时,应多考虑不利因素,不应以乐观态? The principle of prudence is an important accounting principle. The market economy inevitably has risks and uncertainties. People generally take measures to evade risks in the face of risks. The thought of conservatism reflects the “cautious attitude” of accounting in the face of such uncertainty. It requires accounting workers should deal with certain accounting matters based on subjective estimates, should give more consideration to unfavorable factors, should not be optimistic?