会计的稳健原则是否适用于我国?对于这个问题我国会计界基本上持否定态度。之所以被否定,大致有以下两种观点:一种观点认为,会计的稳健原则是建立在资产阶级私有制基础上的,是为资本家创造秘密公积,从而使他可以获得超额利润,并达到掩盖剥削实质、欺骗群众的目的。因为在稳健原则下,对资产的估计和收益的确定,宁可估低而不可估高,对于费用和损失,宁可估高而不可估低,对于或有损失和或有负债,宁可信其有而不可信其无,使资本家可以通过压低某些资产的帐面价值或过多的估计损失,以隐瞒企业财务状况的真相,因此在社会主义社会中是不能适用的,因为社会主义会计应该按真实性原则来处理,应该实事求是的反映财务状况,不能用这种手法来隐瞒事实真相。另一种观点认为,稳健原则是充分反映资本主 Is the accounting firmness principle applicable to China? For this issue, the accounting profession in China is basically negative. The reason for being negated is roughly the following two points: One view is that the sound principle of accounting is based on bourgeois private ownership. It is for the capitalist to create a secret reserve so that he can obtain excess profits and reach a cover. The purpose of exploiting substance and deceiving people. Because, under the principle of stability, the determination of assets and the determination of returns are rather valued and cannot be estimated. For the sake of cost and loss, they are rather valued and cannot be estimated. For contingent losses and contingent liabilities, they are rather reliable. The lack of credibility does not allow capitalists to conceal the true value of their financial status by depressing the book value of some assets or overestimating losses. Therefore, it cannot be applied in socialist society because socialist accounting should be based on realities. To deal with the principle of sexuality, it should reflect the financial situation in a pragmatic manner, and it cannot be used to conceal the facts. Another view is that the principle of stability is to fully reflect the capital