随着我国资本市场的日渐发展和上市公司的大量涌现,上市公司的盈余管理问题也越来越凸现。虽然新会计准则在一定程度上抑制了某些盈余管理手段的应用空间,但也产生了新的盈余管理问题,况且会计准则的改进也不可能根除盈余管理问题。论文就新会计准则对上市公司盈余管理的影响进行理分析,通过对新准则下上市公司盈余管理方法的分析,相应的提出了规范盈余管理的治理对策和防范措施。 With the continuous development of China’s capital market and the massive emergence of listed companies, the issue of earnings management of listed companies is also becoming more and more prominent. Although the new accounting standards to some extent inhibit the application of some of the earnings management tools, but also created a new issue of earnings management, and the improvement of accounting standards can not eradicate earnings management issues. The paper analyzes the impact of new accounting standards on the earnings management of listed companies. By analyzing the earnings management methods of listed companies under the new standards, the paper puts forward the countermeasures and measures to regulate earnings management.