| 论新会计准则实施后我国上市公司盈余质量评价 |
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| 引用本文： | 黄珍文.论新会计准则实施后我国上市公司盈余质量评价[J].科技和产业,2010,10(9):99-102. |
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| 作者姓名： | 黄珍文 |
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| 作者单位： | 湖南财政经济学院,长沙,410205 |
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| 基金项目： | 湖南省科技厅2008年度科学技术项目 |
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| 摘 要： | 上市公司盈余质量评价是投资者、债权人以及政府部门等信息使用者关心的问题。新会计准则的实施,既对上市公司盈余质量有积极影响,也仍然存在上市公司操纵利润的空间,影响了上市公司的盈余质量。政府要采取措施提高上市公司盈余质量,上市公司本身也要采取措施提高盈余质量,以提高盈余质量的决策相关性。
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| 关 键 词： | 盈余质量 盈余质量评价 新会计准则 |
The Evaluation of Listed Company's Earnings Quality after Implement of Chinese New Accounting Standard |
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| HUANG Zhen-wen.The Evaluation of Listed Company''s Earnings Quality after Implement of Chinese New Accounting Standard[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2010,10(9):99-102. |
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| Authors: | HUANG Zhen-wen |
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| Institution: | HUANG Zhen-wen(Hunan University of Financial and Economic,Changsha 410205,China) |
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| Abstract: | Evaluation of listed company's earnings quality is concerned by relative information users,such as investors,debt holders and government.With implement of Chinese new accounting standard,there has a positive effect on listed company's earnings quality.On the other hand,there still has space for listed company to manipulate profits,which will affect listed company's earnings quality.Government should take a measure to improve listed company's earnings quality and listed company also should improve its earnin... |
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| Keywords: | earnings quality evaluation of earnings quality new accounting standard |
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