会计稳健性假设是进行会计核算的重要前提。关于会计稳健性的度量,学术界已经提出了包括会计盈余方法在内的多种方法。创业板作为新近上市的板块,目前还没有关于其上市公司会计稳健性的实证研究。本文选取了创业板153家上市公司2009年和2010的会计数据,作回归分析,结果表明了创业板上市公司,其会计处理是具有会计稳健性的。 Accounting conservatism assumption is an important prerequisite for accounting. With regard to the measurement of accounting conservatism, academia has proposed a variety of methods, including accounting earnings methods. GEM as a newly listed section, there is no empirical study of the soundness of its listed companies accounting. In this paper, the accounting data of 153 GEM companies in 2009 and 2010 are selected for regression analysis. The results show that the accounting treatment of GEM companies is accounting conservatism.