新会计准则对我国上市公司盈余管理的影响

Effect of the New Accounting Norm on Surplus Management For Listed Companies in China

新会计准则的颁布,势必会影响到上市公司的盈余管理行为。本文就是在此背景下,通过对会计准则与盈余管理的关系进行总结分析,从新会计准则实施对盈余管理这个角度提出见意。

The new accounting norm issued will definitely affect surplus management for listed companies, under the situation, the paper analyzes relations between accounting norm and surplus management and proposes how to carry out the new norm.