新会计准则对上市公司盈余管理的影响探析

为适应我国市场经济发展和经济全球化的需要,按照立足国情、国际趋同、涵盖广泛、独立实施的原则,财政部对旧准则作了系统性的修改,并制定了一系列新的准则,这对上市公司的盈余管理带来一定的影响.新准则适当堵塞了利用资产减值准备调节盈余的渠道.通过存货计价方法的变更阻止了利润调节,限制了公允价值的滥用等.在很多方面压缩了盈余管理的空间,但客观上也使盈余管理在某些方面的可借用的空间有所增大.

An Analysis of the Influence of New Accounting Principles to Earnings Management of Listed Company

To meet the need of Chinese market economic development and globalization,according to the principle of national condition,international convergence,content wideness,and independent implementation,Treasury Ministry corrected old principles systematically,enacted a series of new principles,which affected earnings management of listed companies to some extent.The new principles blocked up the channel of using impairment of assets to adjust earnings,prevented the adjustment of profits through changing inventor...