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新会计准则对企业盈余管理有了诸多新限制并扩大了可利用的操作空间。本文详细分析了新会计准则对盈余管理的影响,进而得出新准则下企业盈余管理的策略。
The new accounting standards have created many new restrictions on corporate earnings management and expanded the available operational space. This article analyzes in detail the impact of new accounting standards on earnings management and then draws up the strategy of corporate earnings management under the new standards.