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在当今的现代公司中,盈余管理越来越被广泛采用,成为公司财务管理的重要形式。恰当的盈余管理能够给公司带来理财和经营活动的弹性空间,但如果盈余管理过度就会造成取巧和欺诈,所以盈余管理只能在会计准则和会计制度允许的范围内进行。本文在此基础上,以ST中宏公司为例,研究了新会计准则下的盈余管理问题,对ST公司盈余管理问题提出了几点建议:完善会计准则的相关体例法规;完善公司监管制度的构思;规范中宏公司内部治理结构。
In today’s modern companies, earnings management is more and more widely adopted as an important form of corporate financial management. Proper Earnings Management can give the company flexibility in terms of financial management and business activities. However, if excess earnings management leads to ingenuity and fraud, earnings management can only be conducted within the limits permitted by the accounting standards and accounting system. On the basis of this, taking ST Zhonghong Company as an example, this paper studies the issue of earnings management under the new accounting standards and puts forward some suggestions on the issue of earnings management of ST companies: perfecting the relevant rules and regulations of accounting standards and perfecting the regulatory system of the company Concept; standard macro company internal governance structure.