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会计准则并非完全为防范盈余管理而设置,新会计准则的颁布主要是与国际接轨,更强调会计信息的可靠性、真实性。但是不可避免地为盈余管理提供了操纵空间,本文对新会计准则下盈余管理的方法进行了探讨。
Accounting standards are not set entirely to prevent earnings management. The promulgation of new accounting standards is mainly in line with international standards, and more emphasis is put on the reliability and authenticity of accounting information. But it inevitably provides room for maneuvering earnings management. This paper discusses the methods of earnings management under the new accounting standards.