谨慎性原则,又称稳性原则,是新会计准则关于会计信息质量的“八项要求”之一,要求企业进行会计核算时,对于属于估计性质的事项一定要注意稳妥,谨慎从事,留有余地。通常的处理原则是,应预计可能产生的损失,但不预计可能产生的收益和过高估计资产的价值。在我国颁布《企业会计制度》和其他具体会计准则中, The principle of prudence, also known as the principle of stability, is one of the “eight requirements” of the accounting standards for accounting information. When enterprises are required to conduct accounting calculations, they must be careful and cautious about matters of an estimated nature, Leave room. The usual treatment principle is that expected losses should be expected, but not expected to generate revenue and overestimate the value of the assets. In our country promulgated the “Enterprise Accounting System” and other specific accounting standards,