刍议稳健性原则在资产运营机制中的作用蔡才德所谓稳健性原则．是指会计核算应当合理地核算可能发生的损失和费用，以避免过高估计现有资产和当期收益的一种会计处理方法。它是西方国家普遍奉行的关于资产估价和收益、费用确认等账务处理的一条业务性会汁原则。为了适应我... Discuss the role of the principle of conservatism in the asset operation mechanism. It refers to an accounting treatment that the accounting should reasonably account for the possible losses and expenses so as to avoid overestimating the existing assets and current income. It is a business principle that is widely practiced in western countries on the valuation of assets, accounting for income, and expense recognition. In order to adapt to me...