《企业会计准则》(以下简称《准则》)将谨慎原则作为会计核算的一项基本原则,是对我国传统会计核算制度的一项重大突破。本文拟对谨慎原则诸问题作一探讨。 一、谨慎原则的涵义。谨慎原则是西方会计实务中被广泛采用的一项基本原则, The Accounting Standards for Business Enterprises (hereinafter referred to as the “Guidelines”) takes the principle of prudence as a basic principle of accounting and is a major breakthrough in China’s traditional accounting system. This article intends to discuss the issues of prudence. First, the meaning of prudence principle. The precautionary principle is a basic principle widely adopted in the accounting practice in the West.