金融是现代市场经济的核心，金融秩序直接关系到国民经济稳定健康地发展。金融机构要安全稳健地经营业务，是金融监督管理工作的基本目标。而要达到这一目的，防范和控制风险，就必须实施金融谨慎监管。一、金融谨慎监管的一般原理金融谨慎监管是会计处理上的谨慎原则在金融监 Finance is the core of a modern market economy. The financial order is directly related to the stable and healthy development of the national economy. Financial institutions to operate safely and prudently are the basic objectives of financial supervision and management. To achieve this goal, to prevent and control risks, we must implement the financial prudential regulation. First, the general principle of financial prudential regulation Financial prudential regulation is the accounting principle of prudence in the financial supervision