新会计准则对上市公司盈余管理影响研究

Research on the Impact of the New Accounting Standards to the Listed Companies

随着我国证券市场的发展,盈余管理问题已成为会计界新的研究课题。2006年2月15日,财政部颁布了新的《企业会计准则》,并将于2007年1月1日开始实施。这不仅标志着我国新企业会计准则体系的诞生,也将对企业,尤其是上市公司盈余管理产生深刻影响。应在新会计环境下,对盈余管理形成正确认识,提高广大投资者识别不正当盈余管理,进行正确决策的能力。

With the stock market development of our country, the earnings management question has become the new research topic of accounting field. The new accounting standards which promulgated on February 15, 2006 will be in force on January 1, 2007. This not only symbolizes the birth of our country＇s new accounting standards system, hut also it will has the profound influence on earnings management of corporations especially the listed companies, shonld correctly understand the earnings management under the new accounting environment, and raise the ability of the investors to distinguish the improper earnings management and carry on correct policy-making.