一、谨慎性原则的定义对谨慎性原则的普遍关注是在20世纪30年代的大危机之后,大危机所带来的灾难性后果促使人们意识到,引发经济危机的一个重要的原因是,危机之前虚报利润和粉饰经营前景的会计报告泛滥成灾,导致了各个方面对经济的“盲目”乐观。此后,在会计报告中贯彻谨慎性原则的思想也就越发显得重要起来,进而谨慎性原则的观点也最终得以确立。 I. The Definition of the Principle of Cautiousness The general concern about the principle of cautiousness is that after the great crisis of the 1930s, the catastrophic consequences of the Great Crisis prompted awareness that an important cause of the economic crisis was that prior to the crisis The flood of accounting reports that misrepresented profits and whitewash business prospects has led to “blindness” in the economic optimism of all parties. Since then, the idea of ​​exercising the principle of prudence in accounting reports has become more and more important, and the idea of ​​the principle of prudence has finally been established.