一、对稳健原则的修正 纵观或有事项准则，体现最多也最为明显的是稳健原则，尤其是对或有负债的确认与披露。但这里所体现的稳健原则与传统的稳健原则相比是有区别的。 传统稳健原则认为：如果有两种以上的方法或金额可供选择，会计人员应选择对本期净资产及利润较为不利的方 I. Amendment to the principle of prudence In the most general and contingent principle, the most obvious and most obvious are the principles of prudence, especially the recognition and disclosure of contingent liabilities. However, the principle of pride embodied here is different from the principle of prudential tradition. The traditional principle of stability that: If there are two or more methods or amount to choose from, accounting staff should choose the current net assets and profits more unfavorable parties