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新会计准则实现了与国际权威会计准则的“实质性趋同”。它作为完善中国资本市场的配套法规体系建设的重要内容,对上市公司的盈余管理有着很大的约束作用,对于规范我国资本市场、保护投资者和社会公众利益有着重要意义。本文在此背景下,介绍了企业盈余管理的涵义动机,分析了新会计准则对上市公司盈余管理的影响,并提出了上市公司盈余管理的新途径。
The new accounting standards have achieved “substantial convergence” with international authoritative accounting standards. As an important part of perfecting China’s capital market’s supporting legal system, it plays an important role in restraining the earnings management of listed companies. It plays an important role in regulating the capital market, protecting investors and the public interest. Under this background, this paper introduces the connotation and motivation of corporate earnings management, analyzes the impact of new accounting standards on the earnings management of listed companies, and puts forward a new way for the earnings management of listed companies.