全面贯彻实施谨慎性原则的意见洪晋祥，王克雄，郑卫为适应建立社会主义市场经济体制的需要，我国财会改革借鉴国际惯例，已把谨慎性原则作为会计核算的一个重要原则明确地纳入到会计法规之中。１９９３年７月１日开始施行的我国《企业会计准则》第十八条作了这样的原则规... To fully implement the principle of cautiousness Hong Jinxiang, Wang Kexiong and Zheng Wei In order to meet the need of establishing a socialist market economic system, China’s accounting reform draws lessons from international practice and has explicitly included the principle of prudence as an important principle of accounting in accounting Laws and regulations. July 1, 1993 came into effect our “Accounting Standards for Business Enterprises,” Article XVIII made such a rule ...