新会计准则下对企业利润操纵空间的思考

新会计准则的出台制约了企业操纵利润的空间，压缩了会计估计和会计政策的选择项目，适度引入公允价值，提高了我国会计信息质量，但由于我国市场不够成熟、公允价值的认定方式、手段尚不完备，引发了新的企业利润操纵空间，为了保障新准则顺利贯彻与实施，必须完善会计法规体系，提高从业人员素质，加强外部会计监管。

Considerations on Profit Manipulation Under New Accounting Principles

The publication of new accounting principles has restricted the space of profit manipulation for enterprises, com- pressed the selective items for accounting estimation and accounting policies, and it also introduced fair value, improved the accounting information quality. But because that the market is not so mature, the way for the decision of fair value is incomplete, this triggered the new profit manipulation space. In order to ensure the implementation and execution of new accounting principles, we must perfect the accounting regulation system, improve the quality of accounting staff and enforce ete monitoring of external accounting audit.