随着市场经济的发展,会计所处的客观经济环境的不确定性越来越高,而企业经营活动的不稳定性是谨慎性原则产生的基本前提。在会计核算中运用谨慎性原则既要符合建立现代企业制度的要求,全面、系统、正确地反映企业的实际情况,又要考虑国家和企业的承受能力。 With the development of the market economy, the uncertainty of the objective economic environment where the accounting firm is located is getting higher and higher, and the instability of the business activities of enterprises is the basic prerequisite for the principle of prudence. Applying the principle of prudence in accounting should not only meet the requirements of establishing a modern enterprise system, but also reflect the actual conditions of the enterprise comprehensively, systematically and correctly, as well as the affordability of the state and the enterprises.