论会计核算的谨慎性原则

On the Prudential Principle of Business Accounting

谨慎性原则可以广泛适用于企业各种会计事项的处理与报告 ,其根本目的在于谨慎地反映企业的财务状况 ,但与国外成熟的做法相比 ,我国目前存在明显的不足 。

The prudential principle is widely used in dealing with and reporting various kinds of accounting matters in enterprises. It's cardinal aim is to show prudentially the enterprises' financial situations. Compared with foreign countries, in China,obvious deficiency in this field remains. It's necessary for us to improve its range and quality.