本文运用实证方法,研究会计稳健性与财务风险之间的关系,结果表明:企业的非条件稳健性水平对财务风险的影响并不明显;而条件稳健性水平越高,当企业筹集资金时,往往更易以比较优惠的条件取得金融机构的支持,使财务状况不致于恶化,财务风险较低。 This paper uses empirical methods to study the relationship between accounting conservatism and financial risk. The results show that: the non-conditional robustness of the firm has no obvious effect on the financial risk; while the higher the conditional robustness is, when the firm raises funds, Often, it is more likely to obtain financial support from financial institutions on more favorable terms so that their financial conditions will not deteriorate and their financial risk will be lower.