Accounting conservatism has a decision effect on financial elasticity, aiming to improve the conservatism of financial elasticity accounting, a modeling method of financial flexibility accounting conservatism based on fitness test is proposed. The relationship between financial report conservatism and enterprise debt is studied, the information symmetry by combining the relevance of equity market and debt market is analyzed, and accounting conservatism by controlling accrual profits is

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... On the basis of the measurement model, the paper analyzes the operational accrual items on the basis of the measurement model, uses panel data to analyze the financial elasticity accounting conservatism model, and obtains the regression residual error. In this paper, a basic model of target financial leverage prediction is established. Taking into account that there may be multiple collinearity among the explanatory variables, the descriptive statistical analysis is carried out by using VIF test and combining fitness test and F test method to analyze financial elasticity accounting conservatism. The results of empirical analysis show that the model has good robustness in modeling accounting elasticity and non-efficiency investment. Enterprises can look for a long-term mechanism to improve investment efficiency and improve profit level from the level of financial resources allocation.