一、谨慎性原则的涵义谨慎性原则又称稳健性原则,或者审慎原则,是针对经营活动中的不确定因素,要求会计人员在进行会计处理时保持谨慎、安全的态度。充分估计可能发生的风险和损失,尽量少计或者不计可能发生的收益。谨慎性原则是会计制度中一项重要原则,其在 First, the meaning of the principle of prudence The principle of prudence, also known as the principle of prudence or prudential principle of prudence, is based on uncertainties in business activities, requiring accounting personnel in the accounting treatment to maintain a cautious and safe attitude. Fully estimate the possible risks and losses, minimize or exclude the possible benefits. The principle of prudence is an important principle in the accounting system