新会计准则对我国上市公司盈余管理的影响

摘要

For investors,earnings are key point to balance the company.Listed company always makes earnings management in the scope of law and related rules to meet their benefits and the maximum need of shareholders.However,make earnings management more could be detrimental to investors and related beneficiaries and hinder the development of market.New accounting was issued in 2006 and implemented in Jan.1,2007.New accounting made aspect on earning management especially in stock and business combination.%对于投资者来说,盈余是用来衡量一个企业的重要指标之一。上市公司往往在法律和相关规定允许的范围内进行盈余管理,以迎合自身利益或股东利益最大化的需要。但是过分操纵的盈余管理会给投资者和利益相关者带来较大的不利,也有碍于市场的健康发展。中国于2006年颁布了新的会计准则,并于2007年1月1日实施,新会计准则对盈余管理具有显著影响,并分别在存货、企业合并等具体规定的变化上表现显著。