盈余管理是企业管理当局经营战略和管理战略的需要组成部份。近年来盈余管理已成为企业管理层粉饰财务报告的主要手段之一。本文从盈余管理的角度,对新颁布的企业会计准则体系对上市公司盈余管理的影响进行了分析,指出了新会计准则下企业盈余管理的可操作空间,并提出了注册会计师对上市公司盈余管理的审计要点。 Earnings management is an integral part of business management’s business strategy and management strategy. In recent years, earnings management has become one of the major tools for corporate management to whitewash financial reports. From the perspective of earnings management, this paper analyzes the impact of the newly enacted accounting standards system on the earnings management of listed companies, points out the operational space of corporate earnings management under the new accounting standards, and puts forward some suggestions to CPA’s research on the earnings management of listed companies Audit points.