浅谈谨慎性原则及其在会计中的应用

摘要

As an important accounting principle, the principle of prudence has been recognized by national accountants. The paper describes the concept of the principle of prudence, analyzes the application of the principle of prudence in accounting; at the same time, it discusses the problems that should be paid attention to in application, with a view to exchange with their peers.%　　作为一项重要的会计原则，谨慎性原则已经被各国会计界所认同。本文基于谨慎性原则的概念介绍，分析了谨慎性原则在会计准则中的应用，同时对其实际应用中应注意的问题进行了探讨，以期与同行交流。