随着社会的进步,经济发展突飞猛进,经济管理越发重要,“会计”又成了热门职业,在当今社会的地位也不断提升。然而,近些年来会计造假事件发生率直线上升,从这一情况可以看出,会计队伍的素质有待提高。因此,加强会计管理势在必行,而会计管理中的会计核算工作极其重要。本文就会计核算的谨慎原则进行浅谈。 With the progress of society, economic development by leaps and bounds, economic and management more and more important, “accounting ” has become a hot job, in today’s society’s status is also rising. However, in recent years, the incidence of accounting fraud has risen linearly. From this situation, we can see that the quality of the accounting team needs to be improved. Therefore, to strengthen accounting management is imperative, and accounting management accounting is extremely important. This article discusses the prudence principle of accounting.