试析新会计制度下对上市公司的盈余稳健性的影响.doc

JIU JIANG UNIVERSITY 毕 业 论 文 题 目 浅析新会计制度下对上市公司的盈余稳健性的影响 英文题目 On the new accounting system for listed companies under the stability of earnings 院 系 会计学院 专 业 会计学 姓 名 赵铎 年 级 2007级 指导教师 徐明亮 二零一零年十二月 摘 　要 稳健性原则又称谨慎性原则，是指企业对交易或事项进行会计确认、计量和报告时保持应有的谨慎，不应高估资产或者收益、低估负债或费用。稳健性原则作为准则的一项信息质量要求，在向相关财务报告使用者提供会计信息时发挥着不可替代的作用。上市公司盈余问题一直是资本市场关注的焦点。与原准则相比，新会计准则的变革对上市公司的盈余产生了巨大影响，既而会对企业的盈余管理行为产生一系列影响。本文通过分析准则的变革，讨论新会计准则对上市公司盈余稳健性和盈余质量的影响，进而对提高上市公司盈余稳健性和盈余质量提出可行性建议。 Abstract The principle of stability, also known as the principle of prudence means that business transactions or matters of accounting recognition, measurement and reporting to maintain due diligence, assets or income should not be overestimated, underestimated liabilities or costs.The principle of sound quality of the information as a guideline requirements, users of financial reports to the relevant accounting information play an irreplaceable role.Earnings has been the focus of the capital market.Compared with the original guidelines, the new changes in accounting standards for listed companies had a tremendous impact earnings, companies will subsequently produce a series of earnings management.By analyzing the changes in the guidelines, new guidelines for the surplus of the robustness of the new rules, discuss the new accounting standards for listed companies robust earnings and earnings quality, thereby improving the earnings of listed companies made steady earnings quality and feasibility of recommendations. 【Key words】new accounting standards; Conservatism; Earning Quality...................................................6 （二）国内相关文献回顾...................................................6 三、新会计制度下对上市公司的盈余稳健性的具体体现....................7 四、新会计准则对会计盈余稳健性影响分析..............................9 （一）公允价值................................................................9 （二）资产减值准备计提..........................