本文从资产定义和收益确认两个角度阐释了会计工作谨慎性原则;指出谨慎性原则在会计工作应用中出现的一些矛盾;并有针对性的提出具体的运作建议:缓解谨慎性原则与权责发生制、配比原则的矛盾;加强审计监督,强化内在约束机制;防止过度谨慎,尽量避免出现秘密准备。 This paper explains the principle of cautiousness of accounting work from two aspects: the definition of assets and the confirmation of income; points out some contradictions arising from the application of cautiousness principle in accounting work; and proposes specific operational suggestions pertinently: mitigates cautious principles and responsibilities Occurrence of the system, the principle of matching the contradiction; strengthen audit supervision, strengthen the internal restraint mechanism; prevent excessive caution, try to avoid secret preparations.