稳健主义是指在处理企业某些不确定的经济业务时， 应持谨慎态度。具体要求是， 凡是可以预见的损失和费用都应提前估计， 予以记录和确认， 而对没有十足把握的收入则不能予以确认和入账。如当存货的市价低于成本时， 存货就可以按市价计价； 又如企业可以按应收账款的一定比例提取坏账准备； 固定资产可采用加速折旧法等。
这些反对观点没有意识到稳健主义在企业契约关系中的作用，本文为稳健主义的存在提供了一个经济学的解释。
The effect of conservatism in the contract relations between enterprises has not been realized by those holding these controversial viewpoints.
保守主义者也有其他的回报：作为一家稳健的在小国经营的大银行，它能够支付没有竞争力的利率而保持吸收存款。
Conservatism has other rewards, too: being a big, safe-sounding bank in small countries has allowed it to pay uncompetitive interest rates and still keep pulling in deposits.
如果是拿起手术刀，你会展开稳健周密的政策和情报系统，去追查原教旨主义凶手，并一步步化解掉他们的支持。
With the scalpel, you go after the fundamentalist murderers responsible with patient policing and intelligence work, and steadily drain them of their support.
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