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盈余管理问题对新会计准则制定的影响 被引量:3

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摘要 政府对证券市场的监管严重依赖会计盈余数据,这就要求会计信息具有更强的相关性与可靠性,会计准则是保证会计信息相关性与可靠性的会计规范,因此,它必然成为制约盈余管理的重要因素之一。但同时会计准则由于种种原因也可能成为上市公司盈余管理的工具。因此,会计准则在制定的过程中,如何即保持一定的前瞻性,又符合国际惯例的要求,同时还要尽量减少机会主义者可以利用的空间,这将是会计准则制定过程中最为困难的选择。
作者 冯昀 郭洪涛
出处 《消费导刊》 2007年第12期121-122,共2页
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