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财政部于2006年发布了新的“企业会计准则——基本准则”和38项具体会计准则,以促进我国的市场更健康的发展。新会计准则的颁布对具体盈余管理的影响引起了社会各界的广泛关注和激烈争论。本文对现行的会计准则颁布以后,对于盈余管理起到的限制作用进行分析,同时研究新会计准则下的盈余管理空间,并针对盈余管理空间提出相关的对策,以期将现行的会计准则进行完善,减少企业进行盈余管理的可能,促进我国财务信息披露的准确性,推进我国经济稳定健康发展。
The Ministry of Finance issued a new “Accounting Standard for Business Enterprises - Basic Standards” and 38 specific accounting standards in 2006 to promote a more healthy development of the Chinese market. The impact of the promulgation of new accounting standards on specific earnings management has caused widespread concern and heated debates in various sectors of society. After the promulgation of the current accounting standards, this paper analyzes the restrictive functions of earnings management, studies the earnings management space under the new accounting standards, and puts forward some countermeasures for the earnings management space in order to improve the current accounting standards, Reduce the possibility of earnings management, promote the accuracy of our financial information disclosure, and promote the stable and healthy development of our economy.