| 基于新企业会计准则下的盈余管理分析 |
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| 引用本文： | 张燕,杨孝安,周毅,宋佩佩,左俊红,邹妮.基于新企业会计准则下的盈余管理分析[J].山东纺织经济,2011(12):32-33. |
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| 作者姓名： | 张燕 杨孝安 周毅 宋佩佩 左俊红 邹妮 |
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| 作者单位： | 西安工程大学管理学院 陕西西安 710048 |
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| 摘 要： | 盈余管理会对企业的财务状况和经营成果产生重大影响,而新企业会计准则则为经营者进行盈余管理提供了一定空间。本文通过对盈余管理定义界定,并通过对新企业会计准则下盈余管理手段和盈余管理内容的分析,发现经营者进行盈余管理所引发的问题,进而有针对性地提出治理措施。
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| 关 键 词： | 盈余管理 新企业会计准则 手段 治理措施 |
The Earnings Management Analysis on the Basis of the New Accounting Standard for the Enterprises |
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| Zhang Yan,Yang Xiaoan,Zhou Yi,Song Peipei,Zuo Junhong,Zou Ni.The Earnings Management Analysis on the Basis of the New Accounting Standard for the Enterprises[J].Economy of Shangdong Textile,2011(12):32-33. |
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| Authors: | Zhang Yan Yang Xiaoan Zhou Yi Song Peipei Zuo Junhong Zou Ni |
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| Institution: | Zhang Yan,Yang Xiaoan,Zhou Yi,Song Peipei,Zuo Junhong,Zou Ni(Xi'an Polytechnic University,School of Management,Xi'an 710048,China) |
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| Abstract: | The earnings management will have a major impact on the enterprise's financial position and operating results,and yet the new accounting standard for enterprises provides certain space for the operator's.Through the definition of the earnings management definition,and through the analysis of the earnings management's means and content under the new enterprise accounting norms earnings management means and earnings management content under the new accounting standard for the enterprises,this article finds th... |
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| Keywords: | the earnings management the new accounting standard for the enterprises the means control measures |
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