谨慎原则是指企业在面临不确定性因素的情况时,会计人员应保持必要的谨慎,不应高估资产或收益,也不应低估负债或费用,应确认一切可能的损失,但避免预计任何可能的收益。在不影响合理性的情况下,应尽可能选用一种不虚增利润和夸大权益的做法进行会计处理,以使财务报表不会导致其使用者根据不足的乐观,使企业的经营决策行为更加稳健。一、谨慎原则的论据谨慎原则的产生和应用,其最根本的依据是不确定性。这里的不确定性,除了企业经济活动具有的内在的不确定性即各种风险外,还包括会计核算上 The precautionary principle is that in the face of uncertainties, accountants should maintain the necessary caution, not overestimate assets or earnings, and should not underestimate liabilities or expenses, all possible losses should be identified, but avoidance of any Possible benefits. Without prejudice to the reasonableness of the circumstances, should be used as far as possible without undue profits and exaggerated the rights and interests of the practice of accounting treatment, so that the financial statements will not lead to its users based on the lack of optimism, business decision-making behavior more steady. First, the prudence principle of cautious principle of the emergence and application of its most fundamental basis for the uncertainty. Uncertainty here, in addition to the inherent uncertainty inherent in the economic activities of enterprises, that is, various risks, including accounting