新会计准则对上市公司盈余管理的影响分析

On Influence of New Accounting Standards on Earnings Management of Listed Companies

新会计准则实现了与国际权威会计准则的"实质性趋同"。它作为完善中国资本市场的配套法规体系建设的重要内容,对上市公司的盈余管理有着很大的约束作用,对于规范我国资本市场、保护投资者和社会公众利益有着重要意义。然而,新会计准则还有许多有待成熟与改善的地方,既要求不断引入西方先进理念来完善我国会计准则体系,更要充分结合我国实际,制定出适宜我国市场环境的会计准则体系,以期达到平衡利润、稳定股价、合理避税等目的,从而实现管理当局的经营目标以及企业价值和股东财富的最大化。

New Accounting Standards realized consistence with international authoritative accounting standards. The New Accounting Standards, as important contents of related legal system of improving Chinese capital market, play great role on controlling earnings management of listed companies and capital market and protecting investors and social public interests. While New Accounting Stan-dards need more improvement so we should make accounting standards suitable for Chinese market environment and reach the aim of balancing profits, stabilizing stock price, and reasonable avoiding tax through introducing western advanced thought and combining Chinese reality, accordingly realize business target of management authority and maximization of enterprise value and shareholders＇ fortune.