随着我国改革开放的不断深入,在市场经济条件下,由于竞争与风险不断加剧,会计所处客观经济环境不确定性程度越来越高,谨慎性原则作为一项既有理论价值又有实践意义的重要会计原则,在会计实务领域中更加完善的普遍运用,就更显重要。随着具体会计准则的发布,正确使用谨慎性原则,防止企业高估资产和收益,低估负债和费用,既能为会计信息使用者提供客观,真实,可靠的会计信息,有利于企业经营者作出正确经营决策,又能保护债权人及其他利益相关者的利益,提高企业市场竞争力,并最终促进国民经济的增长。 With the deepening of China’s reform and opening up, under the condition of market economy, as the competition and risk are aggravating, the degree of uncertainty in the objective economic environment of accounting office is getting higher and higher. The principle of prudence as an existing theoretical value and practice Significance of the important accounting principles, accounting practice in the field of more comprehensive and universal use, even more important. With the promulgation of specific accounting standards, the proper use of the principle of prudence prevents enterprises from overestimation of assets and earnings, underestimation of liabilities and costs, and provides objective, true and reliable accounting information to users of accounting information, which is conducive to making business operators make Correct management decisions, but also to protect the interests of creditors and other stakeholders, improve the market competitiveness of enterprises, and ultimately promote the growth of the national economy.