在会计工作中考虑稳健性原则的要求是必要的,但应注意如果使用不当也会带来负面效应,其表现为:(1)会违背会计信息质量可靠性(真实性、中立性)、可比性的要求,难以被信息用户理解,妨碍会计信息发挥作用;(2)会与客观原则、相关原则和配比原 It is necessary to consider the principle of conservatism in the accounting work, but it should be noted that if used improperly, it will also have the negative effect, which is as follows: (1) It will violate the reliability (authenticity and neutrality) of accounting information and be comparable Sexual requirements, difficult to understand by information users, hinder the accounting information to play a role; (2) And the objective principle, the principle of correlation and the original ratio