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盈余管理一直是我国会计行业重点研究的对象,它是指企业管理人员通过控制并掌握财务报告的过程从而达到对某些在企业中谋取私人利益的现象管理,而根据我国会计准则所规定的所得税核算,依照资产负债表债务法,使盈余管理的隐蔽性与管理力度得到了显著的提升。而国家税率的变动以及税收优惠体系等都为企业的盈余管理提供了平台,企业对盈余管理可以笼统地分为收益平滑、契约观点和计量方法三大类,而企业则通过对这三大类的研究从而达到有效约束企业中那些谋取私利现象的作用。
Earnings management has always been the focus of China’s accounting industry research object, which means that corporate managers through the control and master the process of financial reporting in order to achieve some of the private interests in the enterprise management of the phenomenon, and according to China’s accounting standards for income tax Accounting, in accordance with the balance sheet debt law, so that the concealment of earnings management and management efforts have been significantly improved. However, the change of national tax rate and tax concession system all provide a platform for the enterprise’s earnings management. Enterprises can generally divide earnings management into three categories: smooth income, contractual viewpoints and measurement methods. However, Research to achieve effective restraint in those enterprises to seek personal gain effect.