本文通过立足于会计稳健原则,引入和借鉴国外学者的研究成果,分类出有条件稳健(盈余稳健)应计项目稳健和无条件稳健(资产负债表稳健)等会计稳健,并对其来源和检验方法进行了分析,对有条件稳健和无条件稳健衡量指标检验方法之间的关系进行了探讨,同时分析了会计稳健产生的原因和经济后果,以期为后续的研究提供参考。 Based on the principle of accounting soundness, this paper introduces and draws on the research results of foreign scholars, and classifies the steady and unconditionally stable (stable balance sheet) accrued and stable accounting accruals as conditionally stable It also analyzes the relationship between the method of verifying the conditional and healthy robust measure indexes, and analyzes the causes and the economic consequences of accounting robustness in order to provide reference for the follow-up research.