稳健原则，或称谨慎性原则，作为一项一般会计原则，已广泛应用于各国会计实务。我同现行会计制度也在一定程度上体现了这一原则，并在会计实务中初步应用。目前，我国会计界有一种观点，认为在新会计制度实施前之所以不允许预提坏帐准备，是因为没有实行稳健原则（这似乎说， The principle of stability, or the principle of prudence, has been widely used in accounting practice in various countries as a general accounting principle. I also reflect this principle to some extent with the current accounting system and apply it in accounting practice. At present, there is a view in the accounting circle in China that the reason why the provision for bad debts was not allowed before the implementation of the new accounting system was due to the fact that the principle of soundness was not implemented (this seems to say that