谨慎性原则的历史可以追溯到中世纪,它最早是财产托管人解脱其受托责任的一种策略,后来被会计入员认同和接受。1993年我国颁布的《企业会计准则》中首次引入了谨慎性原则,在2006年新的《企业会计准则》中这一原则得到了进一步发展,许多体 The history of the principle of prudence can be traced back to the Middle Ages. It was originally a strategy of the property trustee to release his fiduciary responsibility, which was later recognized and accepted by the accountant. The principle of prudence was first introduced in the “Accounting Standards for Business Enterprises” promulgated by China in 1993. This principle has been further developed in the new “Enterprise Accounting Standards” in 2006.