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财政部颁布的新会计准则,将于2007年1月1日起在上市公司率先执行,并逐步推向其他企业。新准则充分考虑了中国特殊的经济与会计环境,根据我国资本市场发展过程中出现的问题,特别是会计信息失真严重的问题,修订了若干业务核算准则,缩小了企业利润调节的空间。本文主要探讨实施新会计准则对上市公司利润操纵行为的影响。
The new accounting standards promulgated by the Ministry of Finance will take the lead in listed companies from January 1, 2007 and will be gradually introduced to other enterprises. The new standard fully considers China’s special economic and accounting environment. According to the problems arising in the process of capital market development in our country, especially the serious distortion of accounting information, a number of business accounting standards were revised to narrow the space for corporate profit regulation. This article mainly discusses the impact of implementing new accounting standards on the profit manipulation of listed companies.