Combining with the theory of geo-economics，we collect and organize the geographical location information of large customers and enterprises by the A-share listed companies in China from 2009 to 2015，measure the geographical distance between them and constructs the geographic proximity indicators of large customers，and investigate the relationship between geographic proximity of large customers and the soundness of corporate accounting.The research results show that the geographical proximity of large customers is positively correlated with the enterprise’s accounting conservatism.Relatively speaking，when the level of competition in the enterprise market is low，the positive correlation between the geographic proximity of large customers and enterprise accounting conservatism is more significant；when large customers are state-owned enterprises，the positive correlation between geographic proximity of large customers and enterprise accounting conservatism is more significant.