会计的稳健原则是否适用于我国?我国会计界主要有三种看法:一种意见认为稳健原则是资本主义会计特有的,具有鲜明的阶级性,不适用于我国。第二种意见认为稳健原则的本质内涵并没有阶级性,我国可以照搬西方国家的稳健原则,在会计实践中采用快速折旧、成本与市价孰低,预提坏帐准备等方法。第三种意见认为稳健原则如同泰勒的科学管理一样,一方面具有阶级性,同时也具有科学性,对稳健原则可以借鉴,但借鉴并不是无选择的“拿来”,我们应建立适合我国国情的稳健原则。笔者赞同第三种意 Whether the sound principle of accounting applies to our country? There are mainly three kinds of opinions in accounting field in our country: One opinion holds that the principle of prudence is unique to capitalist accounting and has distinctive class nature, which is not suitable for our country. The second opinion holds that the essence of the principle of prudence does not have any class nature. Our country can copy the principle of soundness in the western countries, adopt the method of quick depreciation, the lower of the cost and the market value in the accounting practice, and accrual bad debt provision. The third view is that the principle of prudence, like Taylor’s scientific management, is class and scientific at the same time and can learn from the principle of prudence. However, borrowing from it is not a matter of no choice. We should establish a policy that suits our national conditions Steady principle. I agree with the third meaning