2006年2月巧日财政部发布了新的《企业会计准则》体系,会计准则实现了历史性变革,可能会在很大程度上改变财务报表数据,从而使上市公司的利润在短期内发生较大变化。本文首先介绍业在新会计准则下可能操纵盈余的方式,然后详细介绍了防止企业在新会计准则下操纵盈余的监管策略。 In February 2006, the Ministry of Finance promulgated a new “Accounting Standard for Business Enterprises” system. The accounting standards have undergone historical changes and may change financial statements data to a large extent, so that the profits of listed companies may occur in a relatively short period of time Big change. This article first describes how the industry may manipulate earnings under the new accounting standards and then details regulatory strategies that prevent companies from manipulating surpluses under the new accounting standards.