在市场经济条件下,由于竞争日益加剧,会计所处的客观经济环境的不确定性程度越来越高,企业运营风险也越来越大;因此在企业财务处理中,谨慎性原则的正确使用成为一个越来越重要的问题。本文探讨了新会计准则下,谨慎性原则的使用问题。 Under the conditions of market economy, due to the increasing competition, the degree of uncertainty of the objective economic environment where accounting is located is getting higher and higher, and the risks of business operation are also getting bigger and bigger. Therefore, the correct use of the principle of prudence in corporate financial management Become a more and more important issue. This article explores the use of the precautionary principle under the new accounting standards.