谨慎性是传统会计中一项历史久远、影响深远但又颇具争议的计量原则。我国自1993年颁布的《企业会计准则》中首次引入了谨慎性原则,在2001年新的《企业会计制度》中这一原则得到进一步的发展,许多体现谨慎性原则的会计处理方法被引进,2006年新修订的《企业会计准则》中,删除了会计核算的 Prudence is a long-standing, far-reaching but controversial measurement principle in traditional accounting. The principle of cautiousness was first introduced in the “Accounting Standards for Business Enterprises” promulgated in 1993 in our country. This principle has been further developed in the new “Accounting System for Business Enterprises” in 2001. Many accounting treatment methods that reflect the principle of prudence have been introduced, 2006 newly revised “Accounting Standards for Business Enterprises”, the deletion of accounting