我国会计实务中应用稳健原则应注意的几个问题侯雪筠，赵雅娟，赵庆伟稳健原则是西方国家在会计核算中普遍奉行的一条重要的会计原则，它是指在某些会计事项有几种处理方案时，应适当考虑风险，合理核算可能发生的损失和费用，使所报告的利润及财务状况稳妥可靠。在我国，... Several Issues to Be Noted in Applying Sound Principle in Accounting Practice Hou Xueyun, Zhao Yajuan, Zhao Qingwei The principle of prudence is an important accounting principle universally adopted by western countries in accounting. It means that when there are several solutions for certain accounting matters , Due consideration should be given to the risks and the possible losses and costs should be reasonably accounted for so that the reported profits and financial position are sound and reliable. In my country,...