我国会计制度变迁与盈余管理

China's Accounting Systems Changes and Earnings Management

会计制度的制定与变迁是各相关利益集团寻租的博弈过程,它在一定程度上可以防范盈余管理,但又无法完全消除盈余管理。会计政策选择、会计准则成了盈余管理的工具。会计制度与盈余管理两者相互交替,循环发展。我国会计制度变迁经历了四个阶段,盈余管理都有相对应的空间和手段。因此,如何进行科学制度安排,正确引导企业的盈余管理行为,提高我国资本市场的效率性,显得尤为重要。

The constitution and changes of accounting system is in the process of rent-seeking game,which can to some extent prevent earnings management, but can not completely eliminate it. Choice of accounting policies and accounting standards have become a tool for earnings management. Earnings management and accounting system alternate between each other and so on. Changes in the accounting system in China has experienced four stages, and earnings management has the corresponding space and means. Therefore, how to carry out scientific institutional arrangements to guide earnings management rightly, then improve the efficiency of China＇s capital market, which is particularly important.