稳健原则要求会计人员对某些经济业务或会计事项存在不同的处理方法和程序可供选择时，在不影响合理选择的前提下，以尽可能选用一种不虚增利润、高估资产和夸大权益的做法进行会计处理，合理核算可能发生的损失和费用，以有利于企业进行经营决策。成本与市价孰低法的理论基础 The principle of prudence requires accounting personnel to choose from different methods and procedures for certain economic activities or accounting matters without prejudice to reasonable choices and to use as much as possible an undistributed profit, overestimation of assets and exaggeration Equity method of accounting treatment, reasonable accounting of possible losses and costs, in order to facilitate business decisions. The theoretical basis of the lower method of cost and market price