论 文 题 目：会计稳健性对债务成本的影响摘要会计稳健性是企业会计实务中保持的谨慎性态度，会计稳健性能够缓解信息不对称引起的代理问题，同时会计稳健性能够为外部投资者传递更多讯息，有效帮助投资者判断投资风险，从而能够降低企业融资成本。本文通过实证研究会计稳健性与债务成本间的相关性特征。以会计稳健性概念、会计稳健性分类以及存在条件、融资成本相关概念与影响因素为切入点，进而探讨会计稳健性对债务成本的影响。然后以中小板企业为实证研究对象，研究发现中小企业的会计稳健性对债务成本具有负向影响，会计稳健性提升，则债务成本下降。而且，国有企业的会计稳健性对债务成本的弱化作用更小，非国有企业则表现出更强的弱化作用。最后文章根据研究结论提出相关建议，以期为政府部门加强市场监管，缓解企业融资约束问题，有效保障债权人利益提供有效参考。关键词：会计稳健性；债务成本；信息AbstractIAccounting conservatism is a prudent attitude maintained in corporate accounting practice. Accounting conservatism can alleviate agency problems caused by information asymmetry. At the same time, accounting conservatism can send more information to external investors and effectively help investors to judge investment risks. Can reduce corporate financing costs.This article empirically studies the correlation between accounting conservatism and debt costs. Taking the concept of accounting conservatism, the classification of accounting conservatism, the existence conditions, and related concepts and influencing factors of financing costs as entry points, the effects of accounting conservatism on debt costs are discussed. Then taking small and medium-sized enterprises as the empirical research object, the research found that the accounting conservatism of SMEs has a negative impact on the cost of debt, and the improvement of accounting conservatism reduces the cost of debt. Moreover, the state-owned enterprises' accounting conservatism has a smaller weakening effect on debt...
