【摘要】 稳健主义在会计中的存在已有数个世纪之久,它对会计实务产生了重要的影响。但在会计理论界、实务界和准则制定机构中,反对稳健主义的观点相当普遍。这些反对观点没有意识到稳健主义在企业契约关系中的作用,本文为稳健主义的存在提供了一个经济学的解释。更多还原

【Abstract】 Accounting conservatism has existed for centuries ,which has a significant influence on accounting practice. However,there have been controversial viewpoints against conservatism in the circles of theories,practices and institutions of making regulations.The effect of conservatism in the contract relations between enterprises has not been realized by those holding these controversial viewpoints.This paper gives an economic explanation for conservatism.更多还原