在我国会计领域中,会计信息是非常重要的组成部分,确保会计信息的真实性、合理性,是提升会计工作质量与效率的前提和基础。会计稳健性原则在公司会计实务环境中承担着重要的角色,目前会计信息质量的提升已经成为了全球范围内研究的重点,而作为衡量会计信息质量的指标之一,稳健性原则也越发受到人们关注。 In the field of accounting, accounting information is a very important part of the accounting information to ensure the authenticity and rationality is to improve the quality and efficiency of accounting work on the premise and foundation. The principle of accounting conservatism plays an important role in the environment of corporate accounting practice. At present, the improvement of the quality of accounting information has become the focus of research in the world. As one of the indicators to measure the quality of accounting information, the principle of conservatism is also increasingly accepted by people attention.