一、问题的提出稳健性又称为谨慎性原则,在国际会计准则(IAS)中,会计稳健性是选择会计政策的三要素之一,基本含义就是不预计任何不确定的收益,但预计所有可能的损失(Bliss,1924)。同时,它也是我国会计基本原则之一,具体来说就是我国企业对于交易或事项进行会计确认、计量、记录和报告都必须保持应有的谨慎,不高估资产和收益,不低估负债和费用。稳健性作为财务报告中的一项重要惯例与原则,在Basu First, the issue put forward Robustness, also known as the principle of prudence, in the International Accounting Standards (IAS), accounting conservatism is one of the three elements of the choice of accounting policies, the basic meaning is not to predict any uncertain returns, but all Possible loss (Bliss, 1924). At the same time, it is also one of the basic accounting principles of our country. Specifically, Chinese enterprises must confirm the accounting for transactions or events, keep cautious about their measurement, recording and reporting. They should not overestimate the assets and profits, and should not underestimate the liabilities and expenses . Robustness as an important convention and principle in financial reporting at Basu