稳健性原则是西方财务会计基本原则之一,是企业面对市场经济的不确定性及风险性所作出的谨慎反映.它有助于企业提高对风险的承受能力,并可避免企业收益因不稳定因素的影响而流失的损失。正因为此,它在世界许多国家得到了广泛的承认与应用,成为国际会计的一条惯例.然而稳健性原 The principle of soundness is one of the basic principles of western financial accounting, and it is a cautious reflection of the uncertainty and risk of a company in the face of a market economy. It helps companies to improve their ability to withstand risks, and avoids the company’s profitability. Loss of loss due to the impact of stability factors. Because of this, it has been widely recognized and applied in many countries of the world and has become a practice in international accounting. However,