谨慎原则亦称稳健原则,是当代国际会计界所普遍遵循的一般惯例。我国新会计制度也贯彻了这一原则。它要求:当会计主体面对不确定的或有几种不同的处理方法的经济业务时,应持谨慎态度,选用最可靠的不易导致盲目乐观的方法。即对可能发生的费用或损失,应当合理预计,并予确认入账;而对没有十足把握的收入或盈余则不能估计确认,提前入账。如对资产 The principle of prudence, also known as the principle of stability, is a general practice that is widely followed in the contemporary international accounting profession. The new accounting system in China also implements this principle. It requires that when accounting entities face economic business with uncertain or several different treatment methods, they should be cautious and use the most reliable methods that do not lead to blind optimism. That is to say, the expenses or losses that may occur may be reasonably expected and recognized for entry; and if the revenue or surplus is not fully understood, it cannot be estimated and confirmed and early recorded. For assets