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2006年2月15日,财政部正式发布了企业会计准则体系,规定自2007年1月1日起在上市公司范围内施行,并鼓励其他企业执行。新会计准则体系是与我国社会主义市场经济相适应的、与国际准则趋同、涵盖各类企业经济业务、可独立实施的体系,它实现了我国企业会计准则建设新的跨越和历史性的突破。但新会计准则的实施可能会极大地改变企业的财务报表数据,由此会不会导致盈余管理(利润操纵)盛行?这是社会各界最关心的话题。一些人士对此表示了担心,也有人认为不必担心新会计准则会沦为利润操纵的工具。那么,事实真相是什么呢?
On February 15, 2006, the Ministry of Finance officially released the Accounting Standard for Business Enterprises, which stipulated that it should be implemented within the scope of the listed company as of January 1, 2007 and encouraged other enterprises to implement it. The new accounting standards system is compatible with China’s socialist market economy and convergence with international norms, covering all types of business enterprises can be implemented independently of the economic system, which achieved a new leap in China’s corporate accounting standards and a historic breakthrough. However, the implementation of the new accounting standards may greatly change the enterprise’s financial statements data, which will lead to the prevalence of earnings management (profit manipulation)? This is the community’s most concerned topic. Some people expressed concern about it, and others did not think it necessary to worry about the new accounting standards becoming a tool for profit manipulation. So what is the truth?