中文摘要：

盈余稳健性是一种财务报告的内在机制,它有利于提高契约的有效性,使得企业提供的会计信息更好地满足信息使用者的决策需要,促进整个社会的资源优化配置,从而管制机构必须对盈余稳健性进行适当的规范。因此,盈余稳健性的内涵、影响因素、使用度需要深入研究,在透彻理解盈余稳健性的基础上,有针对性地提出政策建议。

英文摘要：

Earning conservatism is an internal mechanism of financial reporting, it can help to improve the effectiveness of covenants, provide accounting information with better quality to meet the decision making demand of information users and pro_ mote the resources optimized allocation of the whole society. So the regulatory agencies should take some policies and measures on earning conservatism properly. So, it is necessary to take a depth analysis of its connotation, influencing factors and the degree of usage. Based on this, the paper proposes some policy suggestions.