会计准则是会计信息生成和披露的基础,是会计信息质量的保障,也是审计执业和事后惩戒的重要依据,然而,会计准则体系的不完备性为盈余管理提供了客观基础。盈余管理与会计准则体系的完善程度是密不可分的,会计准则通过影响会计盈余的确认进而成为影响盈余管理行为的重要因素。 Accounting standards are the basis of the generation and disclosure of accounting information. They are the guarantee of the quality of accounting information and an important basis for auditing practice and ex post punishment. However, the incompleteness of accounting standards system provides an objective basis for earnings management. Earnings management and accounting standards system is inseparable from the soundness, accounting standards by affecting the accounting earnings confirmation and then become an important factor affecting earnings management behavior.