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随着我国经济的发展,以及资本市场的不断完善,投资活动已经成为企业重要的日常经济活动之一。2007年,新企业会计准则开始实施,对企业股权投资的会计处理也产生了深远了影响。由于新会计准则对于股权投资分类的标准并没有一个明确的定义,主要取决于企业管理层的主观判断,而且不同的股权投资分类——金融工具或者长期股权投资,会给企业的财务报表产生非常大的影响。因此,这也就给了企业管理层进行盈余管理的空间和动机。
With the economic development in our country and the constant improvement of the capital market, investment activities have become one of the important day-to-day economic activities of enterprises. In 2007, the new Accounting Standards for Business Enterprises came into operation, which also had a far-reaching impact on the accounting treatment of corporate equity investments. As the new accounting standards for the classification of equity investment does not have a clear definition of the standard depends mainly on the subjective business management judgments, and different types of equity investment - financial instruments or long-term equity investments, the financial statements will give rise to very Big impact Therefore, this also gives the space and motivation of corporate management to carry out earnings management.