新无形资产准则对软件上市公司盈余管理的影响

The Impact of Intangible Asset Standards on the Earnings Management of Software Listed Companies

针对软件上市公司普遍存在技术和资金缺口,有着盈余管理的特殊需求,而旧无形资产准则过于强调稳健,加大了软件上市公司盈余管理的压力的情况,在分析软件上市公司特点的基础上,针对旧无形资产准则带来的消极导向,阐述了新无形资产准则给软件公司带来的积极影响,同时指出只有进一步完善无形资产准则,才能更好地减轻软件上市公司盈余管理的压力。

For the common technical and funding shortage, software listed companies have special demand on earnings management. But the old intangible asset standard has enlarged earnings management pressure because it overemphasizes conservatism. The characteristics of software listed companies and the negative guidance brought by old intangible asset standards were analyzed. The positive impact that the new intangible asset standard has brought to software listed companies was discussed. It adopts the view that the further perfection of intangible asset standard can reduce earnings management pressure of software listed companies.