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新会计准则对企业盈余管理的影响,主要体现在新会计准则缩小了企业盈余管理空间,新会计准则为盈余管理开“新路”等方面。新会计准则下企业可利用资产减值、研发支出的部分资本化规定、公允价值和借款费用资本化范围的扩大等途径来实现盈余管理。企业在实现盈余管理时,应对新会计准则的影响予以重视,分析企业利用新会计准则进行盈余管理的内容和方法,预估企业利用新会计准则进行盈佘管理的广度、深度和频度;研究近期审计和证券监管的对策,制定长远的治理规划。从而确保会计信息的质量,维护企业利益相关者的利益,优化社会资源配置,促进企业持续、良性发展。
The impact of the new accounting standards on corporate earnings management is mainly reflected in the fact that the new accounting standards have narrowed the space for corporate earnings management and the new accounting standards have opened up a new road for earnings management. Under the new accounting standards, enterprises can make use of such means as impairment of assets, partial capitalization of research and development expenditures, expansion of the fair value and capitalization of borrowing costs, etc. to achieve earnings management. When implementing earnings management, enterprises should pay attention to the impact of new accounting standards, analyze the contents and methods of earnings management by enterprises using the new accounting standards, and estimate the breadth, depth and frequency of enterprises’ utilization of new accounting standards for earnings management. Recent audits and securities regulatory measures to develop long-term governance plan. So as to ensure the quality of accounting information, safeguard the interests of enterprise stakeholders, optimize the allocation of social resources and promote the sustained and healthy development of the enterprise.