对新财会制度谨慎原则的体会张开英谨慎原则已逐步成为国际通行的会计惯例，社会主义市场经济的确立，要求企业的经营者和管理者对风险应有合理的估计。我国会计制度改革后，对谨慎原则，在会计实务中作了明确规定，其主要内容是：１、采用后进先出法，对发出的存货进行计... Understanding of the prudent principle of the new accounting system Zhang Kaiying’s prudence principle has gradually become an internationally accepted accounting practice. The establishment of a socialist market economy requires that the managers and managers of enterprises should have a reasonable estimate of the risks. After the reform of China’s accounting system, the principle of prudence, made clear in the accounting practice, the main contents are: 1, using the first-in, first-out approach to the issue of inventory ...