“稳健主义”作为一个曾经主宰会计方法的原则而闻名于世。我国会计理论界对此呼声不断。然而,“稳健主义”是如何兴起的,它的作用如何,它在现代会计原则科学体系中居于何种地位,西方目前应用“稳健主义”的状况如何,它在中国会计中的命运如何等等,都是亟须探讨的。本文拟就这些问题作些初浅的讨论,以就教于会计专家、学者及各位同仁。 “Steady” is famous as a rule that once dominated accounting methods. China’s accounting theory of this constant voice. However, how does “robustness” rise? What is its role? What position does it occupy in the scientific system of modern accounting principles? What is the status quo of the application of “robustness” in the West and how does its fate in Chinese accounting wait? , Are in urgent need of discussion. This article intends to discuss some of these issues in order to teach to accounting experts, scholars and colleagues.