《会计准则》第二章一般原则中的第十八条规定：“会计核算应当遵循谨慎原则的要求，合理核算可能发生的损失和费用”。一、稳健性原则的前提条件稳健性原则在西方非常盛行，它的产生有一定的历史背景：现代商品经济和日益激烈的市场竞争。市场经济是我国引进西方稳健原则... The second chapter of “accounting standards” general principle of the eighteenth stipulates: “Accounting should follow the principle of prudence, reasonable accounting for possible losses and costs.” First, the priciple of the principle of prudence The principle of prudence prevailed in the West, and its production has a certain historical background: the modern commodity economy and increasingly fierce market competition. Market economy is China’s introduction of sound principles of the West ...