市场经济的不断发展导致企业在发展中所面临的不确定性因素也越来越多,并导致企业运营中的风险增多。对此,企业信息的使用者不仅应加倍注意所处环境,也应注意会计信息与企业会计中的谨慎性原则,正确合理地运用此原则来降低企业风险,是一个值得深思的问题。 The continuous development of market economy leads to more and more uncertainties in the development of enterprises and leads to the increase of risks in the operation of enterprises. In this regard, the users of enterprise information should not only pay more attention to the environment, but also pay attention to the principle of prudence in accounting information and corporate accounting. It is a pondering issue to correctly and rationally use this principle to reduce the corporate risk.