1谨慎性原则的基本涵义《企业会计制度》第十一条第十二项规定:“企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多计资产或收益、少计负债或费用,但不得设置秘密准备”。企业在处理不确定经济业务时,遵循谨慎性原则是财务会计长期以来形成的惯例,企业会计中之所以要提出 1 The principle of prudence The basic meaning of “enterprise accounting system,” Article XI, the twelfth stipulates: “Enterprises in the accounting, should follow the principle of prudence, not counting the excess of assets or earnings, less liabilities or costs , But may not set the secret to prepare. ” Enterprises in dealing with uncertain economic business, follow the principle of prudence is the long-established financial accounting practice, the reason why business accounting should be made