新发布的《企业会计准则》第3章第十八条规定:“会计核算应当遵循谨慎原则的要求,合理核算可能发生的损失和费用。”下面,笔者仅就谨慎原则及其在我国企业中的应用,谈点个人的看法。 谨慎原则也称稳健性原则,或称保守原则。是长期以来在西方会计工作中既有理论价值又有实际意义 The newly released Article 18 of Chapter 3 of the “Accounting Standards for Business Enterprises” states: “Accounting shall comply with the requirements of the precautionary principle and reasonably account for possible losses and expenses.” Next, the author only considers the precautionary principle and its use in Chinese enterprises. The application, talk about personal views. The principle of prudence is also called the principle of conservatism, or the principle of conservation. It is a long-term theoretical value and practical significance in the accounting work in the West.