浅议稳健性原则在企业会计核算中的运用

稳健性原则又称谨慎性原则，是企业会计核算中的一项重要原则，它在企业会计核算中的广泛运用，对防止企业虚夸资产、扩大利润、保护投资者和债权人的利益有着重要作用。但因其存在明显的倾向性、主观性的弱点，在运用该原则时应注意适度。

Brief discussion on the use of the principle of steadiness in accounting

The principle of steadiness,is also called the principle of prudence is an important principle when enterprise's accountant calculates its account.Its wide use in enterprise accounting plays an important role in keeping enterprise from exaggerating its property and expanding its profit.In the meantime,it takes an important part in protecting the interests of investors and creditors.But we should pay more attention to using the principle properly because it has weakness of obvious tendentiousness and subjectivity.