债务重组准则对上市公司盈余管理的影响.docVIP

债务重组准则对上市公司盈余管理的影响 专业：会计 学生：林东梅 指导老师：赖周静 摘 要 债务重组准则是财政部为规范上市公司的重组行为而颁布的一项特别的会计准则，到目前为止已经颁布和修改了三次。在竞争日趋激烈的市场经济环境中，企业将会面对多种多样的危机，而债务重组的提出，为债权人和债务人找到了解决危机的最佳方法。?管理者积极地找出解决公司困难的方法，债务重组作为其中一项首要手段，常常被企业视为良药，辅助陷入危境的企业走出困境，摆脱经营发展碰到的障碍。上市公司通过债务重组的方法解决财务困境，提升公司的整体的业绩水平与核心竞争力，巩固企业核心的价值，提高企业的基本竞争力，为自身更好的发展打下基础。最后在研究的基础上提出若干意见，指出债务重组准则对盈余管理既有约束作用又为其提供机会，盈余管理对完善会计准则的制定也起到了推动作用，包括从制度上严格规范债务重组行为，完善债务重组的研究与披露、促使债务重组的执行、增强公司自身建设，改善公司内部治理水平。本文在阐述了债务重组准则对上市公司盈余管理的影响，提出了如何规范上市公司盈余管理的相关政策。 关键词：上市公司、盈余管理、债务重组准则 Effect of the debt restructuring guidelines on management of listing corporation Major: Accounting Student: Lin dongmei Supervisor: Lai zhoujing Abstract The guidelines for debt restructuring is a special accounting standards, which is used to regulate the conduct of listed companies by the Ministry of Finance, so far, there were three stages of development. In an increasingly competitive market environment, companies will face a variety of risks, debt restructuring proposed, for creditors and debtors to find the best way to address risk. Managers actively look for ways to solve the difficulties, as one important means of debt restructuring, were often as little medicine, helping troubled companies out of trouble, get rid of obstacles to business development. The debt restructuring settlement of financial distress of listed companies, improve the companys overall performance and core competence, enhance their core values, increase competition, laying the foundations for its better development. art in research of based Shang made several views, pointed out that debt restructuring guidelines on surplus management both constraint role and for its provides opportunities, surplus management on perfect accounting guidelines of developed also up to has promoting role, including from system Shang strictly specification debt restructuring acts, perfect debt restructuring of research and disclosure, and promoting debt restructuring of Executive, and str