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各国会计准则都允许企业有选择不同会计政策的自由,来适应企业业务创新和管理的需要,这就是所谓会计准则的弹性,企业通常都会选择使其效用最大化或使企业市场价值最大化的会计政策。但是,企业的盈余管理一旦超过了合理的限度就会发生质的变化,其结果必然导致会计信息失真,降低了会计信息的质量,从而损害到报表使用者的利益。因此,需要对企业盈余管理进行规范。
Each country’s accounting standards allow enterprises to choose different accounting policies of freedom, to adapt to business innovation and management needs, which is the so-called flexible accounting standards, enterprises usually choose to maximize their effectiveness or to maximize the market value of the enterprise accounting policy. However, once a company’s earnings management exceeds a reasonable limit, a qualitative change will occur. As a result, it will inevitably lead to the distortion of accounting information and the deterioration of the quality of accounting information, thereby impairing the interests of users of the report. Therefore, we need to regulate corporate earnings management.