新会计准则与企业盈余管理探析

NEW ACCOUNTING STANDARDS AND ENTERPRISE SURPLUS MANAGEMENT

笔者从新会计准则对企业盈余管理的限制和新会计准则为上市公司盈余管理留下的弹性空间两个方面阐述了新会计准则与企业盈余管理之间的关系,认为我国新会计准则一方面堵塞了我国原会计准则的一些漏洞,另一方面又为企业特别是上市公司的盈余管理留下了更大的弹性空间。

The author elaborates the relationship between new accounting standards and enterprise surplus management from their restrictions on the management of enterprise surplus and from the elastic space that they have left for the surplus management of listed companies.On one hand,the new accounting standards in our country have stopped up the loopholes of the previous standards,and on the other hand,they have left bigger elastic space for the surplus management of listed companies.