新会计准则下上市公司盈余管理分析  

Analysis on the earnings management of the listed companies in terms of the new accounting standards

作　　者：沈英[1] 

机构地区：[1]哈尔滨理工大学经济管理学院,黑龙江哈尔滨150040

出　　处：《科技与管理》2008年第6期65-67,共3页Science-Technology and Management

摘　　要：为了加强在新会计准则制度下对我国上市公司盈余的管理,分析了无形资产开发费用处理以及存货发出的计价方式、企业合并会计处理对盈余管理的影响,指出在新企业会计准则下,上市公司可能采取的新的对公司盈余进行管理的方法。In terms of the new accounting standards,this article analyzes the important influence of the new accounting standards on the earnings management of the listed companies, the limit of the earnings management and the new scope for the earnings management of the listed companies. Finally the author points out some new measures that can be taken by the listed companies as earnings management means.

关 键 词：新企业会计准则 会计处理 盈余管理 

分 类 号：F279.23[经济管理—企业管理]