The folk culture that has been passed down and regulated for thousands of years has subtly affected people's psychological activities, thinking styles and behavioral decisions. From the perspective of Chinese animal year with Chinese characteristics, the data of Shanghai and Shenzhen A-share listed companies from 2007 to 2018 was used as a research sample to empirically test the relationship between corporate accounting conservatism and folk culture. The study found that CFOs are more cautious in Chinese animal year, which significantly improves the accounting conservatism of enterprises.When the CFO is male, younger, shorter tenure and lower education, this effect is more prominent.For non-state-owned enterprises for companies and companies with greater financing pressure, the impact of CFO's Chinese animal year on accounting conservatism is also more significant. The research in this article opens up a multi-dimensional perspective of the manager’s personal characteristics to the study of accounting conservatism.