会计稳健是会计准则执行中重要准则之一。本文从会计稳健的需求动机以及经济后果等方面阐述国外会计稳健实证研究的最新发展,并且探讨了对于国内会计稳健实证研究的借鉴意义与启示作用。 Accounting soundness is one of the most important criteria in the implementation of accounting standards. This article elaborates the latest developments of empirical studies of foreign accounting robustness from the perspectives of steady demand for accounting and economic consequences, and explores the implications and implications for the empirical study of domestic accounting robustness.