谨慎性原则，又称“稳健性原则”，通常表述为“充分预计损失，而不预计可能实现的收益。”其内涵是不可预计可能实现的收益，而充分预计可能发生的损失，以避免经营的风险，不确定性和潜在损失，从而保护企业的种种利益。这一原则，多年来一直是影响各个国家会计工作的重要原? The principle of prudence, also called “the principle of conservatism,” is often stated as “predicting losses adequately, without predicting the benefits that may be realized.” Its connotation is the unpredictability of the gains that may be realized and the full prediction of possible losses to avoid operating The risks, uncertainties and potential losses, so as to protect the various interests of the enterprise. This principle has been an important factor affecting the accounting work of various countries over the years.