“谨慎原则”又叫“稳健原则”。是现代企业会计核算工作中一个非常重要的原则。为了适应我国社会主义市场经济发展的需要,统一会计核算标准,保证会计信息质量,我国在制定《企业会计准则》、《企业财务通则》和《企业会计制度》、《企业财务制度》(简称“两则”、“两制”)时,对“谨慎原则”都作了明文规定和提出了具体的要求,为规范我国企业会计核算和财务行为,促进企业加强财务管理和经济核算,开展公平竞争提供了法规性依据。一、我国应用“谨慎原则”的特点会计原则是会计理论中最为重要的观念。西方会计理论中的稳健性原则,是指会计计量是在具有明显的不肯定性的前后 “Caution principle ” also known as “prudent principle ”. Is a modern enterprise accounting work is a very important principle. In order to meet the needs of the development of socialist market economy in our country, we should standardize the accounting standards and ensure the quality of accounting information. In the process of formulating “Accounting Standards for Business Enterprises”, “General Rules for Corporate Finance” and “Accounting System for Business Enterprises” and “Enterprise Financial System” “” Two “,” two systems “), made explicit provisions and put forward specific requirements on the” precautionary principle “, in order to regulate the accounting and financial behavior of enterprises in our country, to promote enterprises to strengthen financial management and Economic accounting, fair competition provides a regulatory basis. First, the characteristics of China’s application of ”cautious principle " Accounting principles are the most important concept in accounting theory. The principle of prudence in western accounting theory refers to the accounting measurement before and after the obvious uncertainty