盈余管理的滥用使得上市公司财务信息的质量下降,经过粉饰的盈余信息无法公正的反映企业财务和经营状况,损害了广大信息使用者的利益,最终不利于社会资源的优化配置。笔者从新会计准则中的公允价值、资产减值两方面提出防范过度盈余管理的建议。 The abuse of earnings management makes the quality of financial information of listed companies decline, the whitewashing of earnings information can not just reflect the financial status and operating conditions of enterprises, undermine the interests of the majority of information users, and ultimately not conducive to the optimal allocation of social resources. The author puts forward suggestions on how to guard against excess earnings management from two aspects: the fair value in the new accounting standards and the impairment of assets.