会计稳健性研究

Research on the Accounting Conservatism

近年来公允价值计量的大量引入使会计稳健性再次陷入尴尬的局面。稳健性在我国有无继续存在的必要?本文在对会计稳健性的概念发展进行回顾的基础上,探讨了会计稳健性的债务契约解释和经理报酬契约解释、经济后果。认为会计稳健性在我国具有持续存在的必要。

Although accounting conservatism affects accounting practice for a long time, the attack on it has not stopped. Recently, accounting conservatism again gets into an embarrassing situation for the substantial introduction of fair value measurement. Is it necessary for accounting conservatism in China? On the basis of the review of the concept development of accounting conservatism, the paper further investigates the debt contract interpretation and compensation contract interpretation, economic consequences. Combining with the specific situation of our country, the paper argues it is necessary for accounting conservatism to exist in China.