2００１年１月１日实施的《企业会计制度》，是在原有会计制度和具体会计准则基础上，结合近年来的实践和国际会计惯例制定的，在全国统一执行的企业会计制度。本文拟就谨慎性原则在企业会计制度中的运用简述如下。一、在会计核算原则方面的运用新的企业会计制度第一章总则第十 The “Accounting System for Business Enterprises” implemented on January 1, 2001 is based on the original accounting system and specific accounting standards, and has been formulated in accordance with the practice in recent years and international accounting practices. This article outlines the use of the principle of prudence in corporate accounting systems as outlined below. I. Application of Accounting Principles New Corporate Accounting System Chapter 1 General Clause 10