基于新企业会计准则下的盈余管理分析

The Earnings Management Analysis on the Basis of the New Accounting Standard for the Enterprises

盈余管理会对企业的财务状况和经营成果产生重大影响,而新企业会计准则则为经营者进行盈余管理提供了一定空间。本文通过对盈余管理定义界定,并通过对新企业会计准则下盈余管理手段和盈余管理内容的分析,发现经营者进行盈余管理所引发的问题,进而有针对性地提出治理措施。

The earnings management will have a major impact on the enterprise＇s financial position and operating Through results, and yet the new accounting standard for enterprises provides certain space for the operator＇s. the definition of the earnings management definition, and through the analysis of the earnings management＇s means and content under the new enterprise accounting norms earnings management means and earnings management content under the new accounting standard for the enterprises, this article finds the problems caused by the operator＇s earnings management, and puts pertinently the control measures.