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新会计准则的颁布对企业操纵利润的空间进行了严密的控制,较多地压缩了会计估计、会计政策的选择项目,限制了企业利润调整的空间范围,对提高会计信息质量,保护信息使用者权益起了积极的作用。
The promulgation of the new accounting standards has strictly controlled the space for the profit-making of enterprises and has more compressed the choices of accounting estimates and accounting policies, thus limiting the scope of the profit adjustment of enterprises and improving the quality of accounting information and protecting information users The rights played a positive role.