| 新准则下上市公司盈余管理及其审计要点 |
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| 引用本文： | 汪立,李小晗. 新准则下上市公司盈余管理及其审计要点[J]. 财会通讯, 2007, 0(11) |
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| 作者姓名： | 汪立 李小晗 |
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| 作者单位： | [1]浙江财经学院会计学院 [2]上海财经大学会计学院 浙江杭州 |
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| 摘 要： | 盈余管理是企业管理当局经营战略和管理战略的需要组成部份。近年来盈余管理已成为企业管理层粉饰财务报告的主要手段之一。本文从盈余管理的角度,对新颁布的企业会计准则体系对上市公司盈余管理的影响进行了分析,指出了新会计准则下企业盈余管理的可操作空间,并提出了注册会计师对上市公司盈余管理的审计要点。
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| 关 键 词： | 上市公司 盈余管理 新会计准则 审计要点 |
Listed Companies' Earnings Management and Major Auditing Points under New Accounting Standards |
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| Wang Li Li Xiaohan. Listed Companies' Earnings Management and Major Auditing Points under New Accounting Standards[J]. Communication of Finance and Accounting, 2007, 0(11) |
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| Authors: | Wang Li Li Xiaohan |
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| Abstract: | Earnings management is always a hot topic. In recent years, some listed companies may gild their financial statement by means of earnings management. This article analyzes the maneuverability of listed companies' earnings management under new accounting standards. It is thus necessary to clarify the major auditing points and methods against the listed companies' earnings management. |
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| Keywords: | Listed company Earnings management Accounting standards Major auditing points |
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