论文部分内容阅读
新会计准则的颁布是我国会计改革的重要措施之一,其对于整个会计行业的发展都有着一定的影响。盈余管理是上市公司管理人员为了使得企业效益水平以及员工利润水平得到提升而采取的一种操控性手段,盈余管理措施的采取将会直接影响会计行业的稳定。新会计准则的颁布在一定程度上为盈余管理提供了更多的途径,相关人员必须加强对其的重视。
The promulgation of the new accounting standards is one of the important measures of accounting reform in our country, which has a certain impact on the development of the entire accounting profession. Earnings management is a kind of control method adopted by managers of listed companies in order to make the enterprise’s profit level and employee profit level to be improved. The adoption of earnings management measures will directly affect the stability of the accounting industry. The promulgation of new accounting standards to a certain extent for the earnings management provides more ways, relevant personnel must strengthen its attention.