新会计准则的实施对上市公司盈余管理影响的实证研究

Empirical Research of the Influence of the Implementation of the New Accounting Standards for the Earning Management of Listed Companies

近年来,上市公司为达到各种目的而采取的盈余管理行为,不仅带来了整个社会对会计信息的信任危机,而且严重扰乱了证券市场的正常秩序,降低了市场资源配置的效率。会计准则作为规范财务会计信息生产与传输的标准,是治理盈余管理的关键因素之一。因此,本文着重从实证的角度研究新会计准则实施后对上市公司盈余管理产生的影响,旨在为制定完善的会计准则提供决策依据,从制度上防范和减少企业的盈余管理行为。

In recent years,the excessive earning management of the listed companies,not only brought the confidence crisis of accounting information,more seriously disrupted the stock market order and reduced the market in resources allocation.Accounting standards as a standard accounting information manufacturing and transport rule,was the key contributor effect for the earning management.Therefore,this article mainly from the empirical angle studied the implementation of the accounting standards for the earning management of listed companies,the influence of aimed at improving the accounting standards for decision-making to prevent and reduce the earning management behavior.