| 新旧准则下盈余管理的技术方法及其识别 |
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| 引用本文： | 邵毅平.新旧准则下盈余管理的技术方法及其识别[J].上海市经济管理干部学院学报,2008,6(5):60-64. |
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| 作者姓名： | 邵毅平 |
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| 作者单位： | 浙江财经学院,浙江,310018 |
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| 摘 要： | 新准则自2007年1月1日在上市公司施行以来，扩大了上市公司盈余管理可以采用的技术方法。本文将新旧准则下的盈余管理的技术方法进行对比分析，从而给会计信息的使用者和上市公司的监管部门对过度盈余管理的识别提供借鉴。
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| 关 键 词： | 新准则体系 盈余管理 技术方法 |
Earnings Management Technical Method and Its Recognition Under New and Old Accounting Standards |
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| SHAO Yi-ping.Earnings Management Technical Method and Its Recognition Under New and Old Accounting Standards[J].Journal of Shanghai Economic Management College,2008,6(5):60-64. |
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| Authors: | SHAO Yi-ping |
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| Institution: | SHAO Yi-ping (Zhejiang University of Financial and Economics,Zhejiang 310018) |
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| Abstract: | New accounting standards in public company to execute since January 1,2007,expands earnings management technical method which public company may use.This article compare and analysis earnings management technical method under the new and old standards,thus to provide the accounting information us- er and public company's supervising and managing department a model to recognize the excessive earnings management. |
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| Keywords: | new accounting standards earnings management technical method |
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