财政部新颁布的《企业会计制度》对资产的定义作了调整,并将资产减值由四项扩展到八项,规范了资产减值准备的计提。该项改革措施提高了企业会计信息质量,同时进一步贯彻了“谨慎性”原则。谨慎性原则是企业会计核算中运用的一项重要原则,本文旨在研究谨慎性原则在我国会计制度中存在的必要性、具体运用及适度性。 The newly promulgated “Accounting System for Business Enterprises” has adjusted the definition of assets and extended the impairment of assets from four to eight, standardizing the accrual of assets impairment provision. The reform measures improved the quality of corporate accounting information and further implemented the principle of “cautiousness.” The principle of prudence is an important principle used in accounting. The purpose of this paper is to study the necessity, concrete application and appropriateness of the principle of prudence in our country’s accounting system.