| 新旧债务重组准则对上市公司盈余管理的影响——深华源年报风波的启示 |
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| 引用本文： | 王薇薇.新旧债务重组准则对上市公司盈余管理的影响——深华源年报风波的启示[J].价值工程,2007,26(9):159-161. |
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| 作者姓名： | 王薇薇 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 深华源年报风波表明,会计政策变更会对企业报告利润产生重大影响,在新会计准则下上市公司利用债务重组进行盈余管理也会出现不同的结果。
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| 关 键 词： | 新债务重组准则 盈余管理 影响 |
| 文章编号： | 1006-4311（2007）09-0159-03 |
The Effect of Listed Company's Surplus Management under the Contrast of new Old Debt Re-organizes Criterion——From Enlightenment of She Hua Yuan year's Reporting Disturbance |
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| Wang Weiwei.The Effect of Listed Company''''s Surplus Management under the Contrast of new Old Debt Re-organizes Criterion——From Enlightenment of She Hua Yuan year''''s Reporting Disturbance[J].Value Engineering,2007,26(9):159-161. |
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| Authors: | Wang Weiwei |
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| Institution: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | The disturbance of Shen Hua Yuan year’s report indicates that accounting policy changes will significantly effect enterprise’s reporting profit.Under new accountant criterion,a listed company makes use of new debt re-organize to manage the surplus will bring diffient results comparing with under old accountant criterion. |
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| Keywords: | new debt re-organizes criterion surplus management effect |
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