新会计准则下上市公司盈余管理问题研究__大学论文.docVIP

新会计准则下 上市公司盈余管理问题研究 姓　　名 学　　号 专　　业 指导教师 2008年4月30日关键词： Abstract Earnings management is the behavior that makes use of its information superiority, controls or adjustments the data of the enterprises financial accounting report to come out to maximize their own interests in the range of the enterprise management accounting standards and accounting systems. In fact, enterprises have different levels of earnings management behavior. In fact, every enterprise has different level behavior of earnings management. The normal earnings management can reflect the financial information really and accurately, and provide basis to the relevant stakeholders for their decisions-making, while the excessive earnings management of accounting information seriously affects the quality of financial accounting information, and disrupts the market economic order. Chinas new accounting standards issued in 2006 play a “double-edged sword” role on earning management: one hand, the high-quality enterprise accounting standards can control the occurrence of earnings management; on the other hand, the imperfect system of accounting standards can promote listed companies to operate earning management possibly. The implementation of the new accounting standards compresses the space of the enterprise earning management greatly, and standardizes the enterprise accounting behavior for further. However, the new accounting standards can’t completely eliminate the phenomenon of earning management in Chinas listed companies. So my thesis mainly analyses how the new accounting standards affect earning management and why the enterprise management desires to operate earning management in Chinas listed companies. And further my article analyses the means and measures which could be made full use of in listed companies, and raise several reasonable suggestions to guard against earning management in listed companies at last. Key Words: New accounting standards; Listed Companies; Earni