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随着经济环境的日益复杂和技术条件的不断改变,资产减值与盈余管理已经成为会计界关注的焦点之一。新会计准则规定在一定程度上减少了上市公司利用资产减值的计提和转回进行利润操纵的空间,保证了会计资料的真实性和可比性,更符合高质量会计信息的要求。但是,该规定仍然为上市公司操作盈余留有一定的空间。本文从新资产减值会计对盈余管理的影响出发,提出治理过度盈余管理的具体措施。
With the increasingly complicated economic environment and the constant changes of technical conditions, assets impairment and earnings management have become one of the focuses of accounting circles. The new accounting standards to a certain extent, reduce the use of asset impairment write-off and return to profit control of space to ensure the authenticity and comparability of accounting information, more in line with the requirements of high-quality accounting information. However, this provision still leaves some space for the earnings of listed companies. Based on the impact of new asset impairment accounting on earnings management, this paper puts forward concrete measures to manage excess earnings management.