新准则下上市公司盈余管理手段分析及对策

上市公司的盈余管理问题一直是关注的焦点，我国刚刚颁布实施的企业会计准则，为与国际会计准则趋同，在会计计量、会计政策和方法的选择上都作了较大修改，在遏制盈余管理负面影响的同时，也增加了许多可操纵因素。本文根据新会计准则相关规定，对上市公司可能采取的盈余管理手段、原因及防范措施进行了探讨.

Study on means analysed and countermeasures of earning management domstic listed companies according to new accounting principal.

The problem of earnings management of listed companies is always the fncal point paid attention to. The new accounting principal is just promulgated and put into effect. The accountant measures,policies and methods have been revised,in order to consistent into international standards. Thus, the negative influence of earning management will be limited, at the same time, many controlled factors will be increased. According to new accounting principal, this article study on means, cause and countermeasures of earning management of domestic listed companies.