随着我国会计准则体系的日益完善,稳健原则作为会计的基本准则之一,近年来颇受学术界的关注。本文首先简单介绍了稳健原则的具体表现,然后论证稳健原则对中国上市公司的适用性以及稳健原则在中国上市公司治理过程中的实际应用。 With the continuous improvement of the accounting standards system in our country, the principle of prudence as one of the basic accounting standards has attracted much academic attention in recent years. This article first briefly introduces the concrete manifestation of the principle of prudence, and then demonstrates the applicability of the prudential principle to Chinese listed companies and the practical application of the principle of prudence in the governance of Chinese listed companies.