目前谨慎性原则在我国的应用已取得了较大成果,同时也存在许多局限性,使得企业不能适度应用谨慎性原则。本文主要针对提高会计人员的分析判断力,增强企业对谨慎性原则的适度应用进行研究,通过建立谨慎性系数的方法提高会计人员和会计信息使用者的分析判断力,从而达到适度应用的目标。 At present, the application of the principle of prudence has made great achievements in our country. At the same time, there are also many limitations that make it impractical for enterprises to apply the principle of prudence. This article mainly aims at improving the analytical judgment of accountants, enhancing the proper application of prudential principles by enterprises, and improving the analytical judgment of accountants and users of accounting information through the establishment of a cautious coefficient to achieve the objective of moderate application.