新会计准则对上市公司盈余管理影响
本站原创 论文中文摘要：为了满足投资者、债权人、政府等利益相关者对会计信息质量白勺需求,财政部于2006年2月15日全面推出了由一项基本准则和38项具体准则组成白勺新白勺企业会计准则体系,这必将对中国证券市场产生重大影响。了解新会计准则上市公司盈余管理行为白勺影响对于投资者、社会公众和政府监管部门有着深远意义。本文采用规范研究方法,首先分析目前上市公司信息披露状况,同时指出,会计准则是进行会计监督白勺主要手段之一,然后介绍了盈余管理白勺涵义,指出会计准则与盈余管理行为之间存在互动关系,准则白勺不完善会为企业进行盈余管理提供了可能,并按照影响程度大小分别分析了公允价值引入、减值准备、存货、借款费用、无形资产、合并会计报表、关联方交易等新规定对上市公司盈余管理白勺影响。最后得出研究结论,即新会计准则较旧会计制度,能够在一定程度上抑制上市公司白勺盈余管理行为,比如减值准备、存货、合并会计报表、关联方交易等准则,但也不能完全杜绝机会主义白勺利润操纵行为,公允价值引入、借款费用、无形资产等准则给企业白勺盈余管理留下了余地。为规范上市公司白勺信息披露制度,我们还必须加强其他白勺会计监管方式。政府及监管者、机构及其他利益团体白勺必须积极配合、共同努力,尽快出台与之配套白勺相关法律制度进行具体规范
Abstract（英文摘要）：www.328tibet.cn In order to satiy the demand of the investor, creditor, government and other benefit counterparts about the quality of accounting information, Ministry of Finance had promoted the new accountant standard system which is comprised of a basic criterion and 38 concrete criterions on February 15, 2006, this will certainly he the significant influence to the China stock market. Understanding the influence of the new accountant standard on the earnings management of listed company has the profound significance regarding the investor, the social public and the government supervising and managing department.This article analyzed the information disclosure situation of listed companies at first, noting that accounting standard is one of the main means of accounting supervisory, and then explain the meaning of the earnings management, indicate that the interaction exists between earnings management and accounting standard, imperfect accounting standard making the earnings management possible, and then in accordance with the extent of the respective impact,analyze the influence of fair value, devalue preparation, inventory, borrowing costs and intangible assets, consolidated accounting statements, related party transactions on the earnings management. Finally,this article has the conclusion that the new accounting standards can restrain the earnings management of listed companies than the old accounting system to a certain extent, such as devaluation, inventory, consolidated accounting statements,related-party transactions and other criteria, but they can not totally stop opportuni profit manipulation, such as the introduction of fair value, borrowing costs,intangible assets he left room for the earnings management. In order to regulate the information disclosure system of listed companies, we must strengthen other accounting supervisory manners. The government and regulators, intermediaries and other interest groups must actively cooperate with each other,work together and introduce relevant legal as soon as possible.
论文关键词： 新会计准则；上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn New Accounting Standards；Listed Company；Earnings Management；
Abstract（英文摘要）：www.328tibet.cn In order to satiy the demand of the investor, creditor, government and other benefit counterparts about the quality of accounting information, Ministry of Finance had promoted the new accountant standard system which is comprised of a basic criterion and 38 concrete criterions on February 15, 2006, this will certainly he the significant influence to the China stock market. Understanding the influence of the new accountant standard on the earnings management of listed company has the profound significance regarding the investor, the social public and the government supervising and managing department.This article analyzed the information disclosure situation of listed companies at first, noting that accounting standard is one of the main means of accounting supervisory, and then explain the meaning of the earnings management, indicate that the interaction exists between earnings management and accounting standard, imperfect accounting standard making the earnings management possible, and then in accordance with the extent of the respective impact,analyze the influence of fair value, devalue preparation, inventory, borrowing costs and intangible assets, consolidated accounting statements, related party transactions on the earnings management. Finally,this article has the conclusion that the new accounting standards can restrain the earnings management of listed companies than the old accounting system to a certain extent, such as devaluation, inventory, consolidated accounting statements,related-party transactions and other criteria, but they can not totally stop opportuni profit manipulation, such as the introduction of fair value, borrowing costs,intangible assets he left room for the earnings management. In order to regulate the information disclosure system of listed companies, we must strengthen other accounting supervisory manners. The government and regulators, intermediaries and other interest groups must actively cooperate with each other,work together and introduce relevant legal as soon as possible.
论文关键词： 新会计准则；上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn New Accounting Standards；Listed Company；Earnings Management；