固定资产准则的变化对盈余管理的影响

The Effect of Changes in Accounting Standards No.4-Fixed Assets on Earnings Management

《企业会计准则第4号——固定资产》对企业固定资产的确认计量,折旧的处理,减值准备的计提及报表披露等都做了较大的改变,一定程度上提高了会计信息的质量,但也存在盈余管理的空间。本文通过新旧会计准则固定资产的确认计量等方面的对比,说明新旧准则的变化及对盈余管理的影响。

Standards No. 4-Fixed Assets made new progress on the confirmation, measurement, handling of depreciation, the allowance of impairment and disclosure of statement, but it still has some flaws. The thesis compares the definition, structure and confirmation of fixed assets in the old accounting standards with those of the new, and illustrates the effect of the changes of the new standards on the earnings management.