| 论现行会计准则对上市公司盈余管理的影响 |
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| 引用本文： | 傅晓敏.论现行会计准则对上市公司盈余管理的影响[J].青海师范大学学报(哲学社会科学版),2010,32(6):64-66. |
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| 作者姓名： | 傅晓敏 |
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| 作者单位： | 青海大学成教学院,青海西宁810028 |
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| 摘 要： | 盈余管理是企业管理当局利用会计准则、会计制度的漏洞或未涉及的领域以及会计原则的可选择性,有目的地选择更有利的会计程序和会计处理方法,导致财务报告不能公允地反映企业的经营业绩和财务状况,以实现自身利益最大化或企业价值最大化。现行的会计准则在制约上市公司盈余管理的同时,也给企业盈余管理提供了新的空间。为此结合我国现行会计准则运行的现状,提出规范上市公司盈余管理的建议。
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| 关 键 词： | 上市公司 盈余管理 会计准则 |
The Influence of the Present Accounting Criterion on Earnings Management to be Listed |
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| FU Xiao-min.The Influence of the Present Accounting Criterion on Earnings Management to be Listed[J].Journal of Qinghai Normal University(Philosophy and Social Sciences Edition),2010,32(6):64-66. |
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| Authors: | FU Xiao-min |
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| Institution: | FU Xiao-min(The Adult School of Qinghai University,Xining,810028,China) |
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| Abstract: | The earnings management is a more advantageous accounting procedure and accounting processing method in which the business management authority use the accounting criterion,the accounting system loophole or uninvolved principle as well as the selectivity of the accounting to cause the reflecting of the management achievement and the financial condition unfairly in the financial report and realize the maximization of the own benefit and enterprise marketing value.Present accounting criterion restricts the earnings management as well as provides the new space on the earnings management.For this,unifying the accounting criterion movement of the present situation in our country,this article puts forward the proposal of standard of the earnings management to be listed. |
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| Keywords: | listed company earnings management accounting criterion |
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