This paper is mainly about the practice and development of prudence principle in enterprises. We analyzed the performance of prudence and the close relationship between the assets impairment and prudence principle.

• 本文主要阐述谨慎性原则在企业中的发展和应用,分析了谨慎性原则的财务效应,以及资产减值准备与谨慎性的密切联系。