稳健性作为会计的基本原则由来已久,越来越多的研究表明,会计稳健性是财务报告最重要的特征。Watts(2003)将稳健性产生的原因归结于四个方:契约、股东诉讼、管制和税收。本文从以上四个稳健性产生原因的角度,总结了基于国家比较角度研究的证据,并在前人文献的基础上提出一点未来研究方向的见解。 Robustness as a basic principle of accounting for a long time, more and more studies show that accounting conservatism is the most important feature of financial reporting. Watts (2003) attributes the reasons for the robustness to four parties: contract, shareholder action, regulation and taxation. This article summarizes the evidences from the perspective of national comparative studies from the perspectives of the above four causes of robustness and puts forward some opinions on future research directions based on the previous literature.