浅谈新准则对上市公司盈余管理的影响

盈余管理是公司普遍存在的现象,与会计准则有着紧密联系。新准则的制定和发布一方面对公司盈余管理有所遏制,另一方面又为盈余管理提供了新空间。本文通过审视新会计准则下盈余管理手段的变化,对我国准则的制定和上市公司会计行为的解读有着重要的意义。

Impact on Earnings Management of Listed Companies under New Accounting Standards

Earnings management is the company's common phenomenon which closely linked with the accounting standards. On the one hand formulation and promulgation of the new standards will constraint the company's earnings management and on the other hand they will provide new space for the earnings management. Researching the changes of earnings management under new accounting standards will be meaningfull to development of China's guidelines and the interpretation of the accounting practices of listed companies.