We believe that, although the new accounting standards on accounting yields raise the conservative position in the accounting information quality requirements, new accounting standards more emphasis on truth and justice of the accounting information. The application of the fair values of the lower the conservative, so as to reduce the stability of the accounting after implementation of the new guidelines. This paper main shortcoming come conditions due to lack of conservative analysis using base-stock return model surplus, and may affect all the research conclusion inquiry. Second, there are many factors affecting income conservatism, such as corporate governance factors, and market economy conditions, from the point of view of the accounting control and research the new conservative income may be affected.
