新准则实施后上市公司盈余管理研究

新会计准则实施后上市公司会出现哪些盈余管理手段,会利用哪些具体会计准则来进行盈余管理呢?这是当前值得我们深入研究的课题。通过对新会计准则有关规定的解读,笔者认为,以下9个具体会计准则很有可能被上市公司用来作为盈余管理的手段,因而这9个会计准则须引起国家有关会计监管机构和投资者的重点关注。

Research on Earning Management of Listed Company after Nen China Accounting Standards

After new china accounting Standards were carried out by the listed company,which earnings management means would appear? which accounting standards would be made use of to carry on a earnings management?This is current worthy of we go deep into research of topic.by the researching for rule of New China Accounting Standards,The writer think,New China Accounting Standards has 9 accounting standards to be probably use by the listed company to be a earnings management means,Therefore,the Accounting Regulation Organization and investor should pay great attention to this 9 accounting standards.