新会计准则下上市公司盈余管理探析

An Analysis of Earnings Management in Listed Companies under the New Accounting Standards

我国2006年2月15日对39项新会计准则重新修订,结合目前国内上市公司盈余管理的新动向,以制约盈余管理的关键因素"会计准则"作为切入点来研究问题。我国上市公司中存在着广泛的盈余管理现象,保上市、保配股、保盈利是实施盈余管理的主要动机。介绍了上市公司盈余管理,剖析了新会计准则对公司盈余管理的限制和新会计准则下盈余管理的可能途径。

China revised 39 new accounting standards on February 15 of 2006. Taking into consideration the new trend of earnings management in the current domestic listed companies, this paper studies the key factors constraining the earnings management in the accounting standards as a starting point. Earnings management exists widely in Chinese listed companies, and protecting the capital market, the insurance shares and the profit is the main motive for the implementation of earnings management. This paper discusses the earnings management of listed companies, analyzes the limitation of the new accounting standards for the company＇s earnings management and possible ways of the earnings management under the new accounting standards.