中文摘要：

选取2005～2010年A股上市公司的业绩预告数据,从会计稳健性的视角,通过考察会计稳健性、信息不对称、诉讼风险和管理层盈余预测策略的交互影响,探讨了会计稳健性对盈余预测策略的作用。研究结果表明,会计稳健性会影响管理层发布盈余预测的策略,会计稳健性越高,管理层越倾向于发布模糊的盈余预测（如定性预测）,而会计稳健性越低,管理层越倾向于发布精确的盈余预测（如点预测）;会计稳健性既可能通过诉讼风险途径影响盈余预测策略,也可能通过信息不对称影响盈余预测策略。

英文摘要：

Based on 2005-2010 Chinese A-share companies as the sample data, the author investigates the relationship among the accounting conservatism, information asymmetry, litigation risk and the strategies of management earnings forecasts, The results in- dicate that, firstly, accounting conservatism could affect the strategies of management earnings forecasts. Specifically, the higher the accounting conservatism, the higher of tendency of obscure management earnings forecasts; Second, through the paths of information asymmetry and litigation risk, the accounting conservatism has the impact on the strategies of management earnings forecasts.