Abstract: Under market economy condition, aggravate gradually since competing for risk's, objective economy environment uncertainty degree got along by accountant is more and more high , cautious principle application becomes necessity thereby therefore the accounting information user takes revealing with pertinent uncertainty risk information seriously especially,. Cautious principle broad applies , phenomenon beneficial to preventing enterprise package from appearing in the market , exaggerating assets , raising profits happens , can be to provide especially true reliable accounting information in connection with every method, beneficial to protecting a creditor and minor shareholder benefit, improves the enterprise competition on the marketplace. But, because of cautious, principle has weakness such as obvious tendentiousness , subjective and groundless conclusion nature in applying. Expand with applying range's, person is that the space adjusting cost , controlling profit's also enhances. In the criterion promulgating the new accountant in our country, cautious principle has got embodiment going a step further. The article emphasizes the application studying cautious principle in new our country accountant criterion , face to face how rightness applies cautious principle to carry out investigation and discussion and.
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