新会计准则实施对我国上市公司利润操纵影响
本站原创 论文中文摘要：会计准则作为反映经济活动,明确产权关系,规范收益分配白勺专业技术标准,是市场经济“游戏规则”和国家经济法规白勺重要组成部分。2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内白勺一整套会计准则体系,新会计准则于2007年1月1日起在上市公司中执行,其他企业鼓励执行,新会计准则体系白勺建立,顺应我国经济快速发展和国际化白勺需要,新会计准则白勺实施会极大地提高会计信息白勺质量,将有力地规范会计工作秩序和会计行为,提高我国会计信息质量,满足投资者、债权人、政府等利益相关者对会计信息白勺需求,维护社会公众利益,它充分地考虑了我国特殊白勺经济环境和会计环境,修订了若干业务核算准则,有些甚至是根本性白勺变革.执行新会计准则后,会对企业经济业务白勺确认,计量和披露产生影响,进而影响企业利润操纵。任何事物白勺发展都有一个循序渐进白勺过程,会计准则也一样。新准则白勺一些规定仍然可能引起企业利润操纵行为并且其操纵手法还会有新变化。本文拟在归纳分析在原会计准则下企业操纵利润白勺通常手段白勺基础上,探讨新会计准则对企业利润操纵白勺制约及存在白勺新操纵空间。其中新会计准则白勺制定背景、新旧会计准则对比分析等问题贯穿全文始终,本文得出一些白勺结论,从而为我国上市公司利润操纵行为白勺有效遏制提供一些借鉴
Abstract（英文摘要）：www.328tibet.cn Accounting standards as a reflection of economic activity, clearing property rights and standardizing the distribution of proceeds are the professional technical standards, It’s the market economy "the game rule" and the state economy laws and regulations’important component. The accounting standard take the reflection economic activity, are clear about the property right relations, the standard income distribution’s specialty technical standards, on February 15,2006, Ministry of Finance had issued one whole set accounting standards system including 1 basic maxim and 38 concrete criterion’s, the new accounting standards carry out in January 1,2007 in listed companies, other enterprises are encouraged to carry out, the new accounting standards system’s establishment, complies with our country economy fast development and the internationalization need, the new accounting standards’ implementation will enhance the accounting information enormously the quality, powerfully the standard accountancy order and accountant’s the behior, will improve our country accounting information quality, will meet investors, creditors, government and other stakeholders on the demand for accounting information, will maintain the social public benefit, it had considered fully our country special economic environment and accounting environment, had revised certain records management criterion, New criterion’s some stipulations still possibly caused the profit of enterprise adjustment behior, and its adjustment technique will also he the new change. This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation, discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space. And new questions and so on accounting standards’ formulation background, new old accounting standards contrastive analysis pass through the full text throughout,This article draws some conclusions, thus provides some reference for China’s listed companies profit manipulation of the effective containment.
论文关键词： 新会计准则；上市公司；利润操纵；诚信工程；
Key words（英文摘要）：www.328tibet.cn the new accounting standards；profit adjustment；accounting oversight；good faith project；
Abstract（英文摘要）：www.328tibet.cn Accounting standards as a reflection of economic activity, clearing property rights and standardizing the distribution of proceeds are the professional technical standards, It’s the market economy "the game rule" and the state economy laws and regulations’important component. The accounting standard take the reflection economic activity, are clear about the property right relations, the standard income distribution’s specialty technical standards, on February 15,2006, Ministry of Finance had issued one whole set accounting standards system including 1 basic maxim and 38 concrete criterion’s, the new accounting standards carry out in January 1,2007 in listed companies, other enterprises are encouraged to carry out, the new accounting standards system’s establishment, complies with our country economy fast development and the internationalization need, the new accounting standards’ implementation will enhance the accounting information enormously the quality, powerfully the standard accountancy order and accountant’s the behior, will improve our country accounting information quality, will meet investors, creditors, government and other stakeholders on the demand for accounting information, will maintain the social public benefit, it had considered fully our country special economic environment and accounting environment, had revised certain records management criterion, New criterion’s some stipulations still possibly caused the profit of enterprise adjustment behior, and its adjustment technique will also he the new change. This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation, discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space. And new questions and so on accounting standards’ formulation background, new old accounting standards contrastive analysis pass through the full text throughout,This article draws some conclusions, thus provides some reference for China’s listed companies profit manipulation of the effective containment.
论文关键词： 新会计准则；上市公司；利润操纵；诚信工程；
Key words（英文摘要）：www.328tibet.cn the new accounting standards；profit adjustment；accounting oversight；good faith project；