新会计准则与盈余理关系的研究.docVIP

毕 业 论 文 新会计准则与盈余管理关系的研究 专 业 市 场 营 销 学生姓名 史 中 波 班 级 B营销022 学 号 0座机电话号码1 指导教师 完成日期 二零一三年六月 新会计准则与盈余管理关系的研究 摘 要：2006年财政部颁布了《新企业会计准则》，这一准则充分考虑了中国特有的经济因素和会计环境，引入了公允价值计量模式，改变了债务重组、企业合并等会计处理方法。新会计准则的变化在一定程度上限定了上市公司进行盈余管理的范围，但是通过分析这几年的财务数据，我们发现上市公司在这一环境下进行盈余管理的手段逐渐呈现出新的特点。盈余管理是企业管理当局通过运用会计准则存在的弹性空间，修正会计盈余以期影响其传达的信息，最终达到自身目的的行为。本文首先对上市公司的盈余管理进行概述，了解盈余管理的相关理论，在大量阅读文献的基础上，加深对上市公司盈余管理问题的理解和把握。其次，结合新旧会计准则下上市公司盈余管理的差异进行分析，重点介绍新会计准则对上市公司盈余管理的影响。最后，研究虽然新会计准则对上市公司盈余管理起到了一定的限制作用，但这种利益驱动行为并未因此终止，因此，本文最后在对全文内容进行总结的基础上，提出了规范上市公司盈余管理的几点建议。 关键词：新会计准则；盈余管理；上市公司；公允价值计量 Studying on New Accounting Standards and Earnings Management Abstract： In the year of 2006, the Ministry of Finance issued the New Enterprise Accounting Standards, this criterion fully considered Chinas special economic factors and accounting environment, the introduction of fair value measurement mode, changing the debt restructuring, corporate merger accounting treatment. New accounting standards change to some extent limited the earnings management of listed companies range, but in recent years by analyzing financial data, we found that listed companies in this context means to manage earnings gradually showing new features. Earnings management is the management authority exists through the use of flexible space accounting standards, amendments to influence its accounting earnings convey information, and ultimately achieve their purpose of the act. Firstly, earnings management of listed companies an overview of earnings management to understand the theory, in a lot of reading literature, based on the earnings management of listed companies to deepen understanding of the issues and grasp. Secondly, combining old and new accounting standards differences in earnings management of listed companies analyzed, focusing on new accounting standards on earnings management of listed companies. Finally, the study although the new accounting standards on earnings management of listed companies has played a certain