会计稳健性的经济后果研究述评

Research on the Economic Consequences of Accounting Conservatism

首先介绍了会计稳健性在国外与国内的发展历程,然后重点介绍了会计稳健性的经济后果——对盈余、财务报告、投资效率的影响,由此看出会计稳健性的存在是有意义的。随着会计制度的不断发展,稳健性的不足之处会随着一些新手段和新措施的产生而逐渐被消除。

This paper first introduces the development of accounting conservatism in foreign and domestic, and then focuses on the economic consequences of Accounting Conservatism- the impact of earnings, financial reporting, investment efficiency, which shows that the existence of accounting conservatism is meaningful. With the continuous development of the accounting system, the robustness of the deficiencies will be eliminated gradually with some new measures and new measures.