新会计准则下公司盈余管理研究

盈余管理是企业的管理者为实现自身利益或企业的市场价值最大化目标,在会计准则允许的范围内,主要通过会计政策的选择,来调节企业盈余的行为。本文介绍了公司盈余管理的原因,剖析了新会计准则对公司盈余的限制和新会计准则下盈余管理的可能途径,并提出相关对策建议。

The earnings management is enterprise's superintendents to realize own benefit or enterprise's market value maximization goal, in the accounting standards permission's scope, mainly through accounting policy's choice, adjusts the enterprise earnings the behavior. This article introduced the corporation surplus management's reason, analyzed the new accounting standards to under the corporation surplus limit and the new accounting standards the earnings management possible way, and puts forward the related countermeasure proposal.