英文摘要

Monetary Policy, Accounting Conservatism and Debt Financing
Wang Shengnian Qin Xiaoli （ The College of Economics and Business Administration, Shihezi University, Shihezi, Xinjiang 832000 ）
Abstract： The artiele takes the A-share quoted companies in China （ from 2003 to 2011 ）as the research objeet,and empirically studies the influence on Accounting Conservatism （AC） to Debt Financing.