在市场经济条件下,由于竞争和风险的日益加剧,会计所处的客观经济环境的不稳定性程序越来越高。财政部在2001年2月颁布了《企业会计制度》,2006年2月又制定了《企业会计准则第1号——存货》等38项具体准则,在这些新的准则和制度中,谨慎性原则在企业会计中尤为体现,全面计提资产减值准备。当前谨慎性原则在我国会计规范体系中得到了进一步的体现,但鉴于我国会计实务的现状,正确运用谨慎性原则成为当前贯彻实施新的会计准则和企业会计制度的关键因素之一。 Under the conditions of market economy, due to the increasingly intensified competition and risk, the instability procedure of the objective economic environment in accounting is getting higher and higher. The Ministry of Finance promulgated the “Enterprise Accounting System” in February 2001 and formulated 38 specific criteria such as “Accounting Standards for Business Enterprises No. 1 - Inventories” in February 2006. In these new standards and systems, caution The principle is particularly reflected in corporate accounting, a comprehensive provision for asset impairment. At present, the principle of cautiousness has been further reflected in the system of accounting norms in our country. However, due to the current situation of accounting practice in our country, the correct application of the principle of cautiousness has become one of the key factors in implementing the new accounting standards and the accounting system.