新会计准则与盈余质量研究

A Study on New Accounting Principles and Surplus Quality

会计准则的质量直接关系到会计信息的质量。作为会计信息的重要组成部分,会计盈余代表了最典型的会计确认和计量,是会计信息使用者评价一个公司业绩的最重要、最综合的数据。在盈余质量的诸多影响因素中,会计准则作为盈余产生时必须遵守的规范,对盈余质量的影响重大。新会计准则的制定,可以从源头上防范盈余管理行为,对利润的操纵行为具有制约作用,提高盈余数据信息质量,使其更能真实地反映公司实际业绩。

The quality of accounting principles directly concerns that of accounting information. As an important component of accounting information, accounting surplus represents the most typical accounting confirmation and measurement, which is the most important and comprehensive data for the information user to assess the performance of a company. Ameng the many factors influencing surplus quality, accounting principles as subject standards for surplus generating, own significant influence upon surplus quality. Constituting of new accounting principles can prevent against surplus management behavior from the source, having a role of limiting profit - manipulating behavior, increasing surplus data information quality, making them reflect an actual performance of the company.