企业作为独立核算、自主经营、自负盈亏的产品生产者和经营者,面对瞬息万变的市场竞争环境,承受着市场中一系列的财务风险、金融风险及政策风险,企业在生产经营活动中面临的不确定因素大大的增强。企业要使自己在市场中立于不败之地,在资本保值增值的基础上不断发展壮大,需要充分利用会计稳健性,充分考虑和估计到企业面临的诸多风险。会计稳健性有利于稳健财务核算,增强企业竞争力。由于中小板块上 Enterprises as independent accounting, self-employed, self-financing producers and operators in the face of ever-changing market competition environment, to withstand the market a series of financial risks, financial risks and policy risks faced by enterprises in production and business activities Uncertainties are greatly enhanced. Enterprises to make themselves invincible in the market, the value of capital preservation and growth continue to grow and develop, we need to make full use of accounting conservatism, give full consideration and estimate the many risks facing the enterprise. Accounting conservatism is conducive to steady financial accounting, enhance the competitiveness of enterprises. Due to small plates