我国企业特别是上市公司通过会计估计和会计政策的选择等等财务处理手段虚增利润一直是会计信息质量不高的重要原因。新会计准则的颁布对企业操纵利润的空间进行了严密的限制,较多地压缩了会计估计和会计政策的选择项目、限定了企业利润调节的空间范围,对提高会计信息质量,保护公众利益起了非常积极的作用。 China’s enterprises, especially listed companies through accounting estimates and the choice of accounting policies and other financial means to inflated profits has been accounting information is not high quality important reason. The promulgation of the new accounting standards has strictly restricted the space for the operation of profits by the enterprises, and has more compressed the choices of accounting estimates and accounting policies, limiting the scope of the profit regulation of enterprises and improving the quality of accounting information and protecting public interests A very positive role.