Accounting Standard for business Enterprises stipulates definitely that accounting business should be followed the needs of conservatism principles, and discloses those possible losses and cost fully.
《企业会计准则》明确规定了会计核算应当遵循谨慎性原则的要求，合理核算可能发生的损失和费用。
Conservatism principle is one of rather important principles for an accounting system.
稳健性原则是会计核算中一个非常重要的会计原则。
Conservatism principle has been criticized for its conflict with the core principles such as reliability.
稳健原则由于与可靠性等核心原则存在冲突，遭受到越来越多的批评。
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