[] () () (NAmE usuallyconˈservatism) the principle that a company's financial records must not make the company seem more valuable than it might be（财务）谨慎性原则，稳健性原则care in making judgements and decisions; the practice of avoiding unnecessary risks谨慎；慎重◆We should have exercised more financial prudence.我们在财务方面本应该更加审慎。