稳健性被认为是公允价值的对立因素,长期以来会计界就稳健性计量和公允价值计量之间如何权衡问题一直进行着争论,迄今缺乏统一的意见。本文从稳健性角度,考察了2005-2008期间即公允价值计量前后两年期间已运用公允价值对相关资产项目进行计量和列报的A股上市公司盈余稳健性水平的变化情况。结果表明,我国的上市公司的会计信息是存在稳健性特征的,我们应以此为鉴,加强对公允价值应用的审计监管。 Robustness is considered as the opposite of fair value. For a long time, the accounting profession has been debating how to balance the issue of soundness measurement with fair value measurement. So far there has been no unified opinion. From the perspective of robustness, this paper examines the changes in the level of earnings robustness of A-share listed companies that used fair value to measure and present the related assets during the two years before and after the fair value measurement during 2005-2008. The results show that the accounting information of listed companies in our country is characterized by robustness. We should take this as a guide to strengthen the audit supervision on the application of fair value.