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盈余管理是企业普遍存在的现象,与会计准则有着密切的联系。2006年2月15日财政部颁布的新《企业会计准则》,在内容上作了很大修订,有效地遏制了上市公司盈余管理的负面影响,然而,新准则中公允价值计量模式的引入、会计选择与职业判断的增多等,又在客观上为企业提供了新的盈余管理途径。本文以盈余管理概念为出发点,结合新会计准则体系,深入分析了新准则对企业盈余管理的影响,进而得出新准则下企业盈余管理的途径。
Earnings management is a ubiquitous phenomenon in enterprises and closely linked with accounting standards. February 15, 2006 Ministry of Finance promulgated the new “Accounting Standards for Business Enterprises” in the content has been greatly revised to effectively curb the negative impact of the earnings management of listed companies, however, the introduction of the new standard fair value measurement model, Accounting choices and increased professional judgment, etc., but also objectively provides enterprises with a new approach to earnings management. In this paper, the concept of earnings management as a starting point, combined with the new accounting standards system, in-depth analysis of the impact of the new guidelines on corporate earnings management, and then come to new guidelines for corporate earnings management.