会计稳健性与公司风险

Accounting Conservatism and Company Risk

本文分析了会计稳健性如何影响公司风险。首先,本文从公司内部治理的视角,分析会计稳健性如何通过限制管理层的机会主义行为,从而降低代理问题导致的公司风险;其次,从公司外部政策环境的视角,分析会计稳健性如何通过增强公司风险防范能力,从而降低外部经济政策变化导致的公司风险;然后,在上述分析的基础上,结合我国现实环境,进一步阐述我国公司需要强化会计稳健性原则的运用,以降低代理问题和外部政策变动导致的公司风险;最后,总结全文。

This paper analyzes how to affect the company＇s risk for accounting conservatism. Firstly, from the perspective of the internal corporate governance, how to t^estrict management＇s opportunistic behavior for accounting conservatism was analyzed, thereby reducing company risk that agency problems led to; Secondly, from the perspective of the company＇s external policy environment, how to enhance, corporate risk prevention capacity for accounting conservatism was analyzed, thereby reducing the risk of the company that external economuc policy changes; then, on the basis of the above analysis, combined with China＇s reality, to strengthen application of the principle of accounting conservatism in china＇s company was elaborated, so as to reduce company risk that agency problems and external policies changes lead to： Finally, the paper was summarized.