在市场经济条件下,企业不可避免的会遇到风险,电力企业也不例外。面对不确定性程度越来越高的客观经济环境,会计谨慎性原则的应用亦成为必然。谨慎性原则是会计对经营环境中不确定因素所做出的一种反应,它要求对收入、费用或损失的确认持谨慎态度。作为会计核 In a market economy, enterprises inevitably encounter risks, power companies are no exception. In the face of an increasingly uncertain economic environment, the application of the principle of cautious accounting has become inevitable. The principle of prudence is a reaction of accounting to uncertainties in the business environment, requiring cautiousness about the recognition of revenue, expenses, or losses. As accounting