| 新旧《企业会计准则》下盈余管理技术手段的对比分析 |
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| 引用本文： | 邵毅平.新旧《企业会计准则》下盈余管理技术手段的对比分析[J].北京市经济管理干部学院学报,2007,22(3):45-48. |
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| 作者姓名： | 邵毅平 |
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| 作者单位： | 浙江财经学院,杭州,310018 |
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| 基金项目： | 浙江省财政厅课题(ZC0601)“新会计标准下会计职业判断与盈余管理关联度研究”的阶段性研究成果。 |
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| 摘 要： | 自2007年1月1日起,"1 38项新准则"在上市公司内施行。这些新准则扩大了上市公司盈余管理可以采用的技术手段。本文按照会计职业判断体系的划分思路将新旧准则体系下的盈余管理空间进行对比,从而为会计信息的使用者和上市公司的监管部门对过度盈余管理的识别提供借鉴。
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| 关 键 词： | 新准则体系 旧准则体系 盈余管理 会计职业判断 |
| 文章编号： | 1008-7222(2007)03-0045-04 |
| 修稿时间： | 2007年6月25日 |
Contrast Analysis of the Earnings Management Technological Methods under the New and Former "Enterprise Accounting Criterion" |
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| SHAO Yi-ping.Contrast Analysis of the Earnings Management Technological Methods under the New and Former "Enterprise Accounting Criterion"[J].Journal of Beijing Institute of Economic Management,2007,22(3):45-48. |
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| Authors: | SHAO Yi-ping |
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| Abstract: | Since January 1,2007," The New Criteria of 1 38 Items " has been executed in the list companies.These new criteria expand the adoptable technical method to control the earnings of the list companies.This article carries out the contrast analysis of earnings management space under the new and the former criterion systems according to the division principle of the accountant occupational judgment system,thus provides the references for recognition of the excessive earnings management for the accounting information users and the supervising and managing departments over the list companies. |
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| Keywords: | new criterion system former criterion system |
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