摘要
稳健性又称谨慎性,是会计信息质量的一个重要特征。本文对西方会计稳健性的特征进行了回顾,从稳健性的存在性、产生的动因、影响因素及其经济后果方面,对上市公司会计稳健性的特征研究了进行回顾,系统地评论了我国会计稳健性研究的最新内容,指出了会计稳健性未来研究的方向。
Conservatism,also known as prudence,is an important characteristic of the quality of accounting information.The article first review the characteristics of accounting conservatism in Western countries,then review the characteristics of listed company's accounting conservatism in China from existence,motivations,influence factors and economic consequences.It systematically comments the latest studies about accounting conservatism.Finally it points out the future research directions of accounting conservatism.
出处
《财会通讯（下）》
2011年第4期8-11,161,共4页
Communication of Finance and Accounting
关键词
会计稳健性
动因
经济后果
Accounting conservatism Motivations Economic consequences
