资产减值会计是对资产的价值进行重新计量,全面、公允地反映资产的现时价值状况。稳健性原则,又称谨慎性原则,其实质就是会计对商业环境不确定性的自然反映。本文从资产减值会计和稳健性原则的涵义出发,探讨了资产减值会计与稳健性原则的关系,并提醒在实际工作中合理使用谨慎性原则。 Asset Impairment Accounting is the remeasurement of the value of an asset to reflect the current value of the asset in a comprehensive and fair manner. The principle of prudence, also known as the principle of prudence, is essentially the natural reflection of accounting uncertainty over the business environment. Based on the implication of asset impairment accounting and the principle of prudence, this paper discusses the relationship between asset impairment accounting and the principle of prudence, and reminds the rational use of prudential principle in practical work.