| 关于会计稳健问题的理论探讨 |
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| 引用本文： | 刘舒文,伍中信.关于会计稳健问题的理论探讨[J].财会通讯,2007(2). |
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| 作者姓名： | 刘舒文 伍中信 |
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| 作者单位： | 湖南大学工商管理学院/会计学院 湖南大学工商管理学院/会计学院 湖南长沙 湖南长沙 |
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| 摘 要： | 本文通过立足于会计稳健原则,引入和借鉴国外学者的研究成果,分类出有条件稳健(盈余稳健)应计项目稳健和无条件稳健(资产负债表稳健)等会计稳健,并对其来源和检验方法进行了分析,对有条件稳健和无条件稳健衡量指标检验方法之间的关系进行了探讨,同时分析了会计稳健产生的原因和经济后果,以期为后续的研究提供参考。
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| 关 键 词： | 会计稳健 契约理论 盈余稳健 资产负债表稳健 |
A Thesis on Accounting Conservatism |
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| Liu Shuwen Wu Zhongxin.A Thesis on Accounting Conservatism[J].Communication of Finance and Accounting,2007(2). |
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| Authors: | Liu Shuwen Wu Zhongxin |
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| Abstract: | This paper bases on the conservatism principle of accounting,Defining conditional conservatism as earnings reflecting "bad news" more quickly than "good news",unconditional conservatism as the gap between recognized and unrecognized components of equity,measured by the market-to-book ratio.With research results from overseas researchers,the article makes a theoretical research on accounting conservatism problem.The questions of the economic consequences of accounting conservatism are answered. |
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| Keywords: | Accounting conservatism Earnings conservatism Balance-sheet conservatism |
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