论文部分内容阅读
就我国目前企业盈余管理的发展现状来看,其盈余管理大多是出于机会主义动机。盈余管理开展的不规范性势必会导致财务信息可靠性与相关性的降低,从而给企业相关利益者的投资决策带来消极的影响。2007年开始施行的新会计准则对会计选择以及职业判断的范围进行了适当的调整,使企业盈余管理能够借用的空间有所减少,在一定程度上缓解了这一问题。本文就我国新会计准则下的盈余管理问题展开论述。文章首先阐述了盈余管理的相关理论,继而分析了新会计准则对企业盈余管理带来的各种影响,然后提出了新会计准则下开展盈余管理的几点对策措施,最后对全文进行了总结,以期能够对我国当前新会计准则下的盈余管理问题的解决提供一点可借鉴之处。
As far as the current situation of corporate earnings management in our country is concerned, most of its earnings management is motivated by opportunism. The non-standardization of earnings management will inevitably lead to the decrease of the reliability and relevance of financial information, which will have a negative impact on the investment decision-making of stakeholders. The new accounting standards that came into effect in 2007 made appropriate adjustments to the scope of accounting choices and occupational judgment, reducing the space available for corporate earnings management to a lesser extent and easing the issue to some extent. This article discusses the issue of earnings management under China’s new accounting standards. The article first elaborates the theory of earnings management, and then analyzes the various impacts of new accounting standards on the management of enterprise earnings. Then it puts forward some countermeasures to carry out earnings management under the new accounting standards. Finally, With a view to providing some reference for the solution of the earnings management under the current new accounting standards in our country.