由于存在信息不对称与报酬不对称问题,客户需要供应商会计稳健性更高并据此对供应商加以评估。本文以2007—2011年所有A股制造业上市公司为研究对象,实证结果显示:客户议价能力越强,客户越有能力要求供应商提高会计稳健性程度,供应商也愿意这么做以保障交易的顺利进行。进一步分析表明,专有化投资及产品独特性强化了客户议价能力对供应商会计稳健性的影响,而较高的行业集中度弱化了客户议价能力对供应商会计稳健性的影响。本研究有助于充分认识会计稳健性在契约关系中的作用,同时也有助于充分理解客户特征对企业行为的影响。 Due to asymmetric information and asymmetric returns, customers need suppliers to be more robust in accounting and evaluate suppliers accordingly. This paper takes all A-share manufacturing listed companies from 2007 to 2011 as the research object. The empirical results show that the stronger the bargaining power of customers, the more ability of customers to ask suppliers to improve the degree of accounting conservatism, and the suppliers are also willing to do so to protect the transactions Smooth progress. Further analysis shows that proprietary investment and product uniqueness strengthen the impact of customer bargaining power on supplier’s accounting conservatism, while higher industry concentration weakens the impact of customer bargaining power on supplier’s accounting conservatism. This study helps to fully understand the role of accounting conservatism in contractual relations and at the same time helps to fully understand the impact of customer characteristics on firm behavior.