近年来,由于会计上广泛使用公允价值计量属性,稳健性受到了很大的挑战,2008年,FASB与IASB在联合框架第一阶段“目标与质量特征”的征求意见稿中取消了稳健性的质量要求,认为稳健性减弱了会计信息的客观性,对确认收入费用的偏向产生了一些次优的决策,引起了各国对于稳健性的热议和研究,也使得稳健性再一次被推到风口浪尖。会计稳健性,也称为谨慎性或审慎性,对会计实务的影响至少有500年的历史,不仅是会计信息质量特征的重要组成部分,也逐渐成为一种有效的公司治理机制,受内外部治理环境的综合影响,正如一些支持稳健性的学者们认为的那样,会计稳健性对于公司发展和投资者保护方面有着至关重要的作用,因此,本文从投资者保护视角出发,探索在我国国情、公司治理环境的作用下,会计稳健性有着其存在的合理需求,机构投资者对于公司治理 In recent years, robustness has been challenged by the widespread use of fair value measurement attributes in accounting. In 2008, the FASB and the IASB lifted their robustness in the Exposure Draft of the first phase of the Joint Framework’s “Objectives and Quality Characteristics” Sexual quality requirements, that the robustness of the accounting information weakened the objectivity of the confirmation of income bias bias produced a number of sub-optimal decisions, aroused the countries for the robustness of the hot discussion and research, but also makes the robustness of being pushed again To the cusp. Accounting conservatism, also known as prudence or prudence, has a history of at least 500 years in accounting practice. It is not only an important part of the quality of accounting information, but also an effective corporate governance mechanism. The comprehensive impact of governance environment, as some scholars supporting robustness think, is that accounting conservatism plays a crucial role in company development and investor protection. Therefore, from the perspective of investor protection, this paper explores the significance of accounting conservatism in China’s national conditions , Corporate governance environment, accounting conservatism has its reasonable demand, institutional investors for corporate governance