PAGEI摘要谨慎性原则是会计的基本原则之一，由来已久，备受关注。谨慎性原则运用效果好，可以有效避免资产和利润的虚夸，使得企业对可能出现的负债和风险保持警惕，并储备一定的资源，更好的保障企业自身发展和相关利益者的利益。此外，企业会计准则只是原则性规定相关交易和事项的确认，计量要保持应有的谨慎，不得高估资产，低估负债。如何做到不高估或不低估？在哪种程度上称之为高估或低估？等这些细节的问题并没有统一的衡量标准。实际上，这很大程度上取决于企业所处的行业环境，企业发展的阶段，会计人员的执业经验等等，从而带有一定的主观色彩，也就为上市公司人为的调节利润，粉饰报表等提供了可能性，进而导致会计信息的相关性和可靠性被大大削弱。本文首先回顾了谨慎性原则的发展历程，对相关观点进行了一定的总结与剖析，客观分析了新时代下，遵守谨慎性原则的必要性和紧迫性。探讨了谨慎性原则在企业中资产，收入，负债，绩效评价等方面的应用。在此基础上结合上市公司的案例进行更深层次的说明，指出了目前谨慎性原则在我国上市公司的运用中普遍存在的问题。最后对谨慎性原则应用方面提出建议。关键词：谨慎性原则；会计准则；量化AbstractTheprincipleofprudenceisoneofthebasicprinciplesofaccounting,whichhasalonghistoryandhasattractedmuchattention.Theprincipleofprudencecaneffectivelyavoidtheexaggerationofassetsandprofits,makeenterpriseskeepalerttothepossibleliabilitiesandrisks,reservecertainresources,andbetterprotectthedevelopmentofenterprisesandtheinterestsofstakeholders.Inaddition,theaccountingstandardsforbusinessenterprisesonlystipulatetherecognitionofrelevanttransactionsandeventsinprinciple,andthemeasurementshouldbekeptwithduecare,andtheassetsandliabilitiesshouldnotbeoverestimatedorunderestimated.Howtonotoverestimateorunderestimate?Towhatextentisitcalledoverestimationorunderestimation?Thereisnouniformmeasureforsuchdetails.Infact,thislargelydependsontheindustryenvironment,thestageofenterprisedevelopment,theprofessionalexperienceofaccountants,etc.,whichhasacertainsubjectivecolor,andalsoprovidesthepossibilityforthelistedcompaniestoadjustprofitsartificially,whitewashstatements,etc.,whichleadstothegreatlyweakenedrelevanceandreliabilityofaccountinginformation.Thispaperfirstreviewsthedevelopmentoftheprincipleofprudence,summarizesandanalyzestherelevantviews,andobjectivelyanalyzesthenecessityandurgencyofabidingbytheprincipleofprudenceinthenewera.Thispaperdiscussestheapplicationofprudenceprincipleinassets,income,liabilities,performanceevaluationandsoon.Onthisbasis,combinedwiththecaseoflistedcompaniestofurtherexplain,pointedoutthecurrentprincipleofprudenceinChina'sListedCompaniesinth