新会计准则下盈余管理中的“会计魔法”揭秘

Uncovering the "Accounting Magic" in the Earnings Management under the New Accounting Standard

盈余管理一直是企业会计研究中的热点问题。虽然新会计准则在一定程度上抑制了某些盈余管理手段的应用空间,但也产生了新的盈余管理空间。在阐述盈余管理概念的基础上,重点介绍了新会计准则下企业进行盈余管理所实施的"会计魔法",旨在加强对新会计准则下企业盈余管理行为的正确认识,从而提高广大投资者和社会公众识别不正当盈余管理的能力。

Earnings management has always been a hot issue in the research of enterprise accounting.Though the new accounting standard has suppressed the application space of some earnings management methods to a certain extent, it also has produced the new space for earnings management.This article summarizes the concept of earnings management, mainly introduces the use of ＂accounting magic＂ in the process of earnings management under the new accounting standard, with the purpose of strengthening correct understanding to the earnings management under the new accounting standard so as to enhance the ability of investors and the public to distinguish the improper earnings management.