电力行业现行会计准则盈余管理手段研究

Study on Surplus Management Methods Based on Current Accounting Standard in Power Industry

随着现行会计准则的应用,现行会计准则和盈余管理的研究不断深入展开。电力行业在国家经济发展中有重要地位,且其自身具有不同于其他行业的特征,对电力行业盈余管理手段研究十分必要。基于实证分析,电力行业存在盈余管理,固定资产准则和资产减值准则是电力行业盈余管理的手段。

With application of the current accounting standards,the study of it as well as surplus management has been deeply conducted.Power industry is playing an important role in national economic development with unique characteristics,so it is necessary to conduct research on the surplus management methods of this industry.The empirical analysis shows that there exist a few surplus management methods in the power industry including fixed assets standards and asset impairment standards.