论新会计准则实施后我国上市公司盈余质量评价

The Evaluation of Listed Company's Earnings Quality after Implement of Chinese New Accounting Standard

上市公司盈余质量评价是投资者、债权人以及政府部门等信息使用者关心的问题。新会计准则的实施,既对上市公司盈余质量有积极影响,也仍然存在上市公司操纵利润的空间,影响了上市公司的盈余质量。政府要采取措施提高上市公司盈余质量,上市公司本身也要采取措施提高盈余质量,以提高盈余质量的决策相关性。

Evaluation of listed company＇s earnings quality is concerned by relative information users, such as investors, debt holders and governmeat. With implement of Chinese new accounting standard, there has a positive effect on listed company＇s earnings quality. On the other hand, there still has space for listed company to manipulate profits, which will affect listed company＇s earnings quality. Government should take a meas- ure to improve listed company＇s earnings quality and listed company also should improve its earnings quality and decision-making relativity with earnings quality.