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新会计准则是财政部为适应我国市场经济和经济全球化的需要而对旧准则进行系统修正的新版本。盈余管理是一种代理人基于会计准则而进行利益操作的经济行为,盈余管理对于企业存在利弊双重性,积极的一面是可以降低企业契约成本,消极的一面是造成财务报表信息的失真。企业需要在合理的盈余管理下才能最优化资源配置,实现企业利益最大化,而新会计准则对盈余管理的影响是明显的,需要通过遏制或规制,才能使盈余管理趋向理想。
The new accounting standard is the new version of the old standard systematically revised by the Ministry of Finance to meet the needs of China’s market economy and economic globalization. Earnings management is a kind of economic behavior that the agents carry on the operation of interests based on the accounting standards. Earnings management has dual advantages and disadvantages for the enterprise, the positive side can reduce the contractual cost of the enterprise, and the negative side is the distortion of the financial statement information. Enterprises need to optimize the allocation of resources under reasonable earnings management to maximize the benefits of the enterprise. However, the impact of the new accounting standards on earnings management is obvious, and it is necessary to contain or regulate to make the earnings management ideal.