稳健性的会计政策无论在理论界还是会计实务界都是研究的热点,而融资已经成为企业发展的重要组成部分,它不仅仅影响企业的效益水平,更对企业的发展壮大起到至关重要的作用,是企业发展的生命线。将稳健性的会计政策与企业融资两个重要问题联系起来进行研究,对于企业的可持续发展具有重要意义 The sound accounting policy is a research hotspot both in theory and in accounting practice, and financing has become an important part of the enterprise development. It not only affects the efficiency level of the enterprise, but also plays an important role in the development and growth of the enterprise The role of enterprise development is the lifeline. It is of great significance to study the relationship between sound accounting policies and two important issues of corporate finance, which are of great significance to the sustainable development of enterprises