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新会计准则的颁布与实施,体现了我国与国际财会报告准则的趋同,对于进一步规范企业会计行为,完善我国会计体系具有重要意义。新旧会计准则相比,在企业盈余管理方面作出了诸多限制,同时也为盈余管理提供了新的空间。基于此点,本文对新会计准则对盈余管理的影响进行探究,并提出完善盈余管理的若干建议。
The promulgation and implementation of the new accounting standards reflect the convergence of our country and the international accounting standards, which is of great significance for further regulating the accounting behavior of enterprises and improving the accounting system in China. Compared with the old and the new accounting standards, it has made many limitations in the management of corporate earnings and also provided new space for earnings management. Based on this point, this article explores the impact of new accounting standards on earnings management and puts forward some suggestions on how to improve earnings management.