一、会计稳健性的起源和度量会计稳健性是对会计信息质量的基本要求之一。它是指企业对经济活动中的不确定因素进行会计确认、计量和报告时,要充分考虑到存在的风险和隐患,在会计上保持合理的谨慎性。Watts Ross认为会计稳健性主要来自于会计的契约作用,并同时受到管制及法律的影响。他将稳健性产生的原因归结于四个方面:契约、股东诉讼、管制和税收。在度量会计稳健性时,通常使用的方法包括Basu模型、MTB指标、稳健性评分模型(C-Score)等。二、融资便利性问题的起源和度量 First, the origin and measurement of accounting conservatism Accounting conservatism is one of the basic requirements for the quality of accounting information. It refers to the enterprises in the economic activities of the uncertainties in the accounting confirmation, measurement and reporting, we must fully take into account the risks and hidden dangers in accounting to maintain reasonable cautious. According to Watts Ross, accounting conservatism comes mainly from the contractual role of accounting and is subject to both regulatory and legal implications. He attributed the reasons for the robustness to four aspects: contract, shareholder litigation, regulation and taxation. In the measurement of accounting robustness, commonly used methods include the Basu model, MTB indicator, robustness score model (C-Score) and so on. Second, the origin and measurement of financing convenience issues