一、稳健主义原则的产生和时兴的历史背景稳键主义的思想萌生历史悠久。迈克尔·查特菲尔德在其《会计思想史》中称稳健主义可追溯到公元前5世纪古希腊上千份芝诺纸草会计档案中。到了中世纪,英国最大庄园的帐每年均要庄园主和他的家族议会检查,而且常常是由选定的审计官员进行的。会计帐目的记录使审计人员和管家之间产生了一种微妙的对立:管家总希望高估损失,低估收入和自然增长值,提出对自己有利的会计帐目;而审计人员的职责是使庄园主不致因舞弊、过失或错误判断而遭受损失。这种会计代理产生受托责任,并为稳健主义的产生奠定了基础。1410年,达蒂尼所记载的会计帐簿已包括了应计项 First, the emergence of the principle of prudence and the fashionable historical background Steady-key ideological initiation has a long history. In his History of Accounting Thoughts, Michael Chartfield asserts that wholesomeness goes back to thousands of Zeno accounting documents in ancient Greece in the 5th century BC. By the Middle Ages, the largest estate in the United Kingdom was inspected by the manor and his family council every year, often by selected audit officials. The accounting records have created a subtle antithesis between auditors and stewards: stewards are always hoping to overestimate losses, underestimating incomes and natural growth, and proposing a self-help accounting account; auditors are charged with making the manor The Lord will not suffer loss as a result of fraud, negligence or misjudgment. This kind of accounting agency has a fiduciary responsibility and lays the foundation for the emergence of conservatism. In 1410, accounting books recorded by Dartini included accruals