新会计制度中的稳健性原则又称谨慎性原则或保守性原则,它是指对某些经济业务或会计事项,存在不同方法和程序可供选择时,在不影响合理性的前提下,尽可能选择一种不虚增盈利和夸大自主权益的措施。稳健性原则有利于企业应付可能发生的经营风险。在市场经济条件下,企业作为市场主体在参与竞争过程中,不可避免地会碰到各种各样的风险。采用稳健性原则,将一些可能发生的费用和损失列入成本或支出,提前消化处理,就能提高企业应付未来发生风险的能力,保证企业经营平稳、健康发展。有利于增强企业发展后劲。采用稳健性原则之后,在会计核算中必然要对企业未来的 The principle of prudence in the new accounting system, also known as the principle of prudence or conservative principle, it refers to certain economic business or accounting matters, there are different ways and procedures to choose from, under the premise of not affecting the rationality It may choose a measure that does not inflate profits and exaggerates its own rights and interests. The principle of prudence helps companies deal with possible business risks. In the market economy, enterprises as the market participants in the process of competition, will inevitably encounter a variety of risks. Adopting the principle of prudence, including some costs and losses that may occur in costs or expenditures, and digesting them in advance will enhance the ability of enterprises to cope with future risks and ensure their stable and healthy operation. Help to enhance the development potential of enterprises. After adopting the principle of conservatism, in the accounting must inevitably the future of the enterprise