本文首先简要介绍了会计稳健性的含义,并首次从微观和宏观两方面简要阐述了会计稳健性的重要意义,然后重点阐述了稳健性在实际运用中存在的主要问题,并提出了几点建议,为今后进一步研究和运用稳健性原则,保证会计信息的真实性和客观性,能够提供一定的参考。 This paper first briefly introduces the meaning of accounting conservatism and briefly discusses the significance of accounting conservatism from the micro and macro aspects for the first time. Then it highlights the main problems in the practical application of robustness and puts forward some suggestions , For the future to further study and apply the principle of prudence to ensure the authenticity of accounting information and objectivity, can provide some reference.