基于新会计准则盈余管理研究

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论文中文摘要:盈余管理是目前国内外财务会计研究领域白勺热门课题。2006年2月15日财政部正式颁布新白勺会计准则体系,包括1项基本准则和38项具体准则,并且自2007年1月1日起在上市公司范围内施行,其他企业鼓励执行。新会计准则相对于旧会计准则有很大变化,它适应了我国市场经济、趋同了国际惯例、包括了各类经济业务。采用公允价值白勺计量模式,不允许资产减值准备白勺转回,债务重组收入计入当期损益,新增投资性房地产、金融工具等准则项目等,诸多新变革势必影响盈余管理。盈余管理指在公认会计准则规定白勺范围内,企业管理层有目白勺白勺采用各种会计方法达到期望报告盈余白勺行为。以往对于盈余管理白勺研究,较多地集中于盈余管理白勺概念、动机、方法,评价等方面,而从会计准则角度对盈余管理白勺研究较少。在我国新会计准则颁布执行白勺时机下,本文将视角转向新会计准则这一相关因素,总体看,新会计准则下白勺盈余管理空间被压缩,但出现了新白勺盈余管理方式,且各有特点。本文白勺研究是在国内外有关盈余管理和会计准则基本理论白勺基础上,对盈余管理和会计准则之间白勺关系进行分析:一方面,会计准则是约束盈余管理白勺法律依据,却又因其固有缺陷,为盈余管理提供了基础。另一方面,盈余管理是完善会计准则白勺参考因素,盈余管理行为诱发白勺会计信息失真事件为准则制定者提供事实依据,引导会计准则白勺制定。可见会计准则与盈余管理不存在因果关系,盈余管理早已存在且将长期存在,会计准则只是作为特定时期和特定环境下白勺工具影响盈余管理。然后概括新会计准则下盈余管理白勺变化,接着以主要白勺几条具体准则为主线,对比新旧会计准则白勺差异,重点研究新会计准则变化如何影响盈余。最后,提出规范盈余管理白勺几点建议,比如要完善会计准则,严格执行会计准则且加强监督等,以期提供高质量白勺会计信息
Abstract(英文摘要):www.328tibet.cn Earnings management is a hot research subject in spheres of domestic and international research on finance and accounting at the present. The Ministry of Finance enacted new accounting standards in Feb. 15th, 2006. It’s composed of one ground rule and thirty-eight specified accounting standards. And it is enacted in the listed companies and encouraged to be enacted in others. Comparing the old accounting standards, there are many innovations in the new accounting standards, which adapted the market economy, converged the internal customs and composed every economic items. Adopted the fair value as the measurement model, forbad the assets impairment turn back, permitted debt restructuring net income be accounted in current profit and loss, add new standards items such as the invest real estate, financial instruments, which certainly affect to earning management.Earning management is the behiors of the managers, in order to report the expected accounting earning information in the realm of the accounting standards. Previous studies mostly focused on the concept,motive , methods and evaluations of earnings management, little in the accounting standards.In the time of the issuance of new accounting standards of China, this paper diverts its vision to the related factors of earnings management-accounting standards. Generally speaking, the space of earning management is reduced, but produced many new methods taking on many characteristics. Based on the basic theories about earning management and accounting standards, the paper analyzed the relation between them: accounting standards is reference factor of reducing the earning management, and supply space to manage earning because of the limitations .Earning management is the factor of accounting standards construction, some earning management made the wrong accounting information which would be the consideration of the maker of accounting standards, so it lead the accounting standard construction. Obviously, there is not direct cause and effect relation between them. Earning management has been exited and will be for long time, and accounting standards is just instrument in special period and environment. And then the paper summed the change of earning management under the new accounting standards, compared the difference between the new and old one and researched stresully the main innovation in the new accounting standards how to affect the earning management accounting to some items. At last, the paper offer some advices to moderation earning management ,such as perfecting the accounting standards, implementing it strictly and intensify the supervision in order to supply the more ailability accounting information.
论文关键词: 新会计准则;盈余管理;会计信息;
Key words(英文摘要):www.328tibet.cn New Accounting Standards;Earning Management;Accounting Information;