谨慎性原则在实际应用中缺乏可操作性,存在主观臆断性和绩效评价体系不合理等诸多问题。鉴此,应通过加强会计规范和政策建设,改善绩效评价体系,加强诚信教育等措施对谨慎性原则加以完善。 The principle of cautiousness lacks maneuverability in practical application, and there are many problems such as subjective assumptions and unreasonable performance appraisal system. In view of this, we should improve the principle of prudence by strengthening the accounting norms and policies, improving the system of performance appraisal, strengthening integrity education and other measures.