会计三班王砚庆.docVIP

河北经贸大学毕业论文 新准则下上市公司盈余管理问题研究 专业名称： 会计学 班 级： 200603 学生姓名： 王砚庆 指导教师： 杨秀罗 完成时间： 2010年5月 摘要 改革开放以来我国市场经济不断发展经济体制改革不断深入我国的企业会计准则逐渐和国际会计准则接轨已于2007年1月1日在我国上市公司全面施行的新企业会计准则就是在这种背景下应运而生的。规范资产评估流程,加强资产评估队伍的建设Abstract Summary of reform and opening up of Chinas market economy development, economic reform, in-depth, and world economic globalization is developing rapidly. Accounting as a business language, the use of international accounting is a general trend, is Chinas economic development. Our enterprises gradually and international accounting standard practice, in accordance with our fundamental realities reserved Chinese characteristics, to pursue and the international accounting standards and substantive convergence. On January 1, 2007 on full implementation of new accounting standard is in this context have emerged. This article from the new accounting standards for the purpose and character of the approach, explains the new accounting standards are designed to improve the quality of accounting information and transparency, for accounting behavior, and promoting economic stability and development. New accounting rules come into operation on a, although to some extent the containment of the companys earnings manipulation behavior, which improves the quality of financial information. But earnings management provides space, thus affecting the reliability of the accounting information. This article focuses on the analysis of the new accounting standards on earnings management problems, and how to resolve these issues in detail, made the following solutions: revision and improvement of the accounting standards; to strengthen supervision, preventing excessive earnings management; standard asset assessment process, strengthening the contingent of property assessment. Key words new accounting standards; listed companies; surplus management ; 目录 一、新会计准则的目的和特点．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 （一）实施新会计准则的目