新会计准则对盈余管理的影响分析.docVIP

大连理工大学毕业论文（设计）格式规范 - PAGE II - 摘 要 伴随着全新会计准则的落地，本文着手研究其对盈余管理所造成的影响，深入分析盈余管理、新型会计准则，集中阐释盈余管理的主要内容、概念、目的等内容，从积极和消极两个方面出发，全面验证盈余管理受到新型会计准则哪些方面的限制、影响，总结得出基于该情形下盈余管理发展路径、防范措施。首先，研讨盈余管理核心内容、目的，深入分析了盈余管理的现状及存在问题。其次，阐释国家新颁布的会计准则，能够从哪些方面制约通过减值资产亏损调整盈余、公允价值的操作流程等内容。与此同时，深入分析盈余管理在新背景下受到哪些正向影响，从而扩大盈余管理范围，除此之外，延伸平允价值、借贷资本化的使用范畴。随后，阐释盈余管理基于上述背景下的未来发展路径，例如：使用公允价值计量方法，或是通过企业兼并，对盈余管理造成的影响。最终，整合提出新形势下盈余管理的全面性防范，建成完善化的公允价值计量评估机制，健全财会方面的法律、制度，加强财会员工信息识别上的各项能力，以及职业道德和综合素质等专业素养。 关键词：新会计准则；盈余管理；影响；途径 The impact of new accounting standards on Earnings Management Abstract With the implementation of the new accounting standards, this paper starts to study its impact on earnings management, deeply analyzes earnings management and new accounting standards, focuses on explaining the main content, concept and purpose of earnings management, and comprehensively verifies the limitations and impacts of earnings management by the new accounting standards from both positive and negative aspects, It concludes the development path and preventive measures of earnings management based on this situation. Firstly, it discusses the core content and purpose of earnings management, and deeply analyzes the current situation and existing problems of earnings management. Secondly, it explains the new accounting standards issued by the state, which aspects can restrict the operation process of adjusting earnings and fair value through the impairment of assets and losses. At the same time, this paper analyzes the positive impact of earnings management in the new context, so as to expand the scope of earnings management. In addition, it exten