稳健性原则又称谨慎原则,它是西方古老的信条之一。它最初产生于会计受托责任盛行的十九世纪,当时由于会计人员存在着强烈的灾难意识,所以在涉及不确定事项的估计时,往往存在着低估资产及收益并高估费用(损失)和负债的倾向。这一倾向 The principle of prudence, also called prudential principle, is one of the ancient creeds in the West. Originally arising in the nineteenth century, where accountant accountability was prevalent, there was often underestimation of assets and incomes and overestimation of costs (losses) and liabilities in the estimation of uncertainties as accountants had a strong sense of disaster Propensity. This tendency