因此本文从股权结构的角度研究会计稳健性。
So this thesis studies accounting conservatism from the view of ownership structure.
本文系统地评论了会计稳健性研究的最新内容。
This paper comments on the latest research on the accounting conservatism systematically.
影响会计稳健性的因素很多，其中之一就是股权结构。
There is being many ingredients which affect accounting conservatism, ownership structure is one of above ingredients.
影响会计稳健性的因素有很多，如契约、会计制度等。
There are many factors which affect the accounting conservatism, such as contract, accounting system, etc.
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。
Growing studies suggest that accounting conservatism is the most important characteristic of financial report.
利益相关者之间的信息不对称是会计稳健性产生的根本原因。
The information asymmetry among stakeholders is the essential reason for accounting conservatism.
因此，必须采取有力措施把握好这些负面影响，用好会计稳健性原则。
Hence, we should take effective measures to control the negative effects and make full use of it.
会计稳健性作为一种治理机制，其运行机制是内外部治理环境综合作用的结果。
As a governance mechanism, the operating mechanism of accounting conservatism is the combined effects of internal and external governance environment.
准则以及各项法律法规在一定程度上形成了外部公司治理机制，从而产生了会计稳健性。
Accounting standards and other regulations to a certain extent forms the external corporate governance mechanism, and the conservative accounting comes into being.
然后以2007年我国上市公司相关数据检验了不同股权结构特征指标对会计稳健性的影响。
Then, we study the impact of ownership character on accounting conservatism based on 2007 data of the listed companies in China.
那么新会计准则实施之后，作为会计盈余质量衡量指标之一的会计稳健性会产生什么样的变化，就成为一个值得关注的问题。
Then, what change will happen to accounting conservatism which is a measure of accounting earnings quality after the implementation of new accounting standards has become a matter of concern.
在西方，稳健性原则长期以来就是会计确认与计量的一个重要原则。
For a long time, the prudent principle is an important principle that accounting confirms and measures in the west.
作为会计核算的一般原则，稳健性原则为企业应对不确定因素，降低风险提供了有利工具，但在烟草企业中则表现出一定的局限性。
As a general principle of accountant check, conservatism principle provides a favorable tool for enterprises which can deal with uncertain factors and reduce risks.
实证结果表明，大股东对上市公司的控制权越强，公司会计盈余的稳健性就越差。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
稳健性原则的应用由财务会计所依存的会计环境所决定，也是使用会计信息的利益关系人的要求，同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
其次，结合烟草企业经营和会计核算实际，分析了稳健性原则的局限性，提出了慎用此原则的建议。
Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of...
其次，结合烟草企业经营和会计核算实际，分析了稳健性原则的局限性，提出了慎用此原则的建议。
Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of this...
研究发现，2007年会计准则变更后，上市公司的非条件稳健性显著降低，而条件稳健性显著上升。
The findings are as follows, unconditional conservatism decreases significantly and conditional conservatism increases significantly after accounting standards change happened in 2007.
在会计中，稳健性原则意味着以一种尽量减少夸大公司财务现状之风险的态度处理不确定因素。
In accounting, "conservatism" means resolving uncertainty in a manner that minimizes the risk of overstating the company's current financial position.
在会计中，稳健性原则意味着以一种尽量减少夸大公司财务现状之风险的态度处理不确定因素。
In accounting, "conservatism" means resolving uncertainty in a manner that minimizes the risk of overstating the company's current financial position.
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