新会计准则下上市公司盈余管理行为及对策研究本科毕业设计.docVIP

新会计准则下上市公司盈余管理行为及对策研究 姓　　名 学　　号 专　　业 指导教师 2008年月日渐凸现成为国会计理论与实务界研究的新课题关键词：  Abstract With the development of stock market and the surging of listed companies in our country, earnings management turned up in listed companies, which has become one of the new subjects of accounting theory and practice in our country. On February 15, 2006, Ministry of Finance had promulgated new accountant criterion, including 1 basic criterion and 38 concrete criteria. Stipulated first execution in the scope of listed companies in 2007, encouraging other enterprises to carry out. Therefore, it’s especiall