稳健原则是资本主义会计学中长期奉行的一条重要原则。它的基本内容是:凡是影响财产净收益、净值的计算,如果有多种方法可以选择,就宁可低估,不要高估,要预计可能发生的损失,而不预计可能发生的收益;对资产估价宁低毋高,对收益估价则宁少毋多,对存货计价采用“成本与市价孰低”的原则。概括地说,稳健原则要求确认一切可能发生的损失,但避免预计任何可能的收益,务使会计报表不致因根据不足而引起人们的盲目乐观。在我国,长期推行的是实际成本计价原则,这对于保证会计核算工作的严肃性、会计信息的真实 The principle of stability is an important principle that has long been pursued in capitalist accounting. Its basic content is that any calculation that affects the net income and net value of assets, if there are multiple methods to choose from, would rather underestimate, do not overestimate, predict the possible losses, and not predict the possible benefits; It is rather low and high, the valuation of earnings is rather less, and the principle of “low cost and market price” is adopted for the valuation of inventory. In a nutshell, the principle of soundness requires the identification of all possible losses, but it avoids anticipating any possible gains, so that the accounting statements will not cause people’s blind optimism due to lack. In China, long-term implementation of the principle of actual cost pricing, this is to ensure the seriousness of accounting work, accounting information is true