盈余管理已成为上市公司的一个焦点问题。我国刚刚颁布实施的企业会计准则,在会计政策、会计计量和方法的选择上都做了较大修改,遏制了盈余管理的一些负面影响,但也增加了许多可操纵的因素。本文根据新会计准则相关规定,对我国上市公司可能采取的盈余管理手段及防范措施进行了探讨。 Earnings management has become a focus of listed companies. The newly issued Accounting Standards for Business Enterprises in our country have made great changes in the selection of accounting policies, accounting measures and methods to contain some of the negative effects of earnings management but have also added many manipulative factors. Based on the relevant provisions of the new accounting standards, this paper discusses the possible earnings management measures and precautionary measures for the listed companies in our country.