自1992年我国的会计准则发布直至今日,已经过多次改革与变迁,对会计信息的稳健性也产生着不同的影响。会计准则对会计信息起到规范作用,而会计信息对投资者的保护又通过治理和定价机制实现。但我国会计信息的稳健性又因为配套制度不健全、市场经济不完善等因素影响下,在会计事务中并没有完全体现出来,对投资者的保护也只得到部分实现。 Since the issuance of China’s accounting standards in 1992 up to now, many reforms and changes have taken place, which have different effects on the robustness of accounting information. Accounting standards play a normative role in accounting information, and the protection of investors’ information by accounting information is realized through the governance and pricing mechanism. However, the robustness of accounting information in our country is not fully reflected in the accounting affairs due to the imperfect supporting system and the imperfect market economy, and the protection of investors is only partially realized.