会计准则的实施对企业利润操纵行为产生了较大的影响。一方面,会计准则的变化对企业利润操纵行为起到了限制性作用,同时,会计准则在一定程度上扩大了企业利润操纵行为发生的可能性。因此,企业要采取有效措施,使企业利润操纵行为得以有效控制,进而促进企业的健康发展。 The implementation of accounting standards has a greater impact on corporate profit manipulation. On the one hand, changes in accounting standards have played a restrictive role in corporate profit manipulation, while accounting standards have expanded the possibility of corporate profit manipulation to a certain extent. Therefore, enterprises should take effective measures to control the profit-making behavior of the enterprise effectively and promote the healthy development of the enterprise.