会计专业毕业论文-新会计准则与会计信息质量：基于盈余管理角度的探讨.docVIP

新会计准则与会计信息质量：基于盈余 管理角度的探讨 摘 要 在我国随着资本市场的日渐发展和上市公司的大量涌现，上市公司的盈余管理问题逐渐凸显，成为我国会计理论与实务界研究的新课题。盈余管理有着正反两方面的作用，但在我国由于盈余管理被上市公司滥用，它的负面作用也越发突出,成为我国目前会计信息失真问题的重要原因之一。虽然2007年新实施的新会计准则很大程度上抑制了某些盈余管理手段的应用空间，但也产生了新的盈余管理空间，要想根除盈余管理，我们还应在实践中不断摸索前进。基于此，本文从会计准则、盈余管理、盈余质量的内涵出发分析了三者之间的关系以及新会计准则对盈余质量的影响，探讨了新会计准则对上市公司盈余管理的制约与限制作用，并指出了新会计准则下需要警惕的几种盈余管理新途径，对新会计准则下如何规范上市公司的盈余管理行为，优化会计盈余质量提出了一些建议。 关 键 词新会计准则，上市公司，盈余质量，盈余管理 New Accounting Standards and Accounting Information Quality: Based on the view of earnings management Author: Yang Dan Tutor: Yang Qiong AbstractWith the capital market in Chinas growing development and the emergence of a large number of listed companies, the companys earnings management increasingly prominent, and has become involved in the study of accounting theory and practice of new topics. Earnings management has both positive and negative role, but due to earnings management in Chinas listed companies have been abused, becoming Chinas current accounting information distortion problem of the important reasons. Although in 2007 the new implementation of the new accounting standards to a large extent inhibited the application of certain means of earnings management space, but also created new room for earnings management, in order to eliminate earnings management, we should move forward in practice, trial and error. Based on this paper from the accounting standards, earnings management, earnings quality analysis of the connotation of departure as well as the relationship between the new accounting standards on earnings quality, and to explore the new accounting standards on earnings management, the role of constraints and limitations, and pointed out that Under the new accounting standards need to be vigilant for earnings management in several new ways and new accounting standards on how to regulate corporate behavior of earnings management, optimize the quality of accounting earnings made some suggestions. Keywords: Newaccounting standards, Listed companies, Earni