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企业管理当局出于各种考虑,在合法的前提下,利用会计准则上的空白或可选择性,利用各种手段对企业的盈余进行调节,而这种盈余操控可能会误导一些利益相关者在经济交易时对其根本经济利益的认知。从新会计准则来看,“资产减值不得转回”的可冲回性,留给盈余可操作的空间,公允价值运用范畴的拓展,扩大了盈余的可能,同时企业又会通过无形资产的有形资本化进行盈余管理。而规范与制约新会计准则是争取盈余管理主动权的重要方法。
For various reasons, the management of a company takes advantage of the gaps in the accounting standards or the alternatives and makes adjustments to the corporate earnings by various means under various legal considerations. Such earnings controls may mislead some of the stakeholders Cognition of the Fundamental Economic Interests in Economic Transactions. From the new accounting standards point of view, “return of assets can not be reversed ”, leaving the room for the operation of the surplus, the use of fair value to expand the scope of the expansion of the possibility of surpluses, but also through the intangible assets Tangible capitalization of earnings management. However, standardizing and restricting the new accounting standards is an important method to win the initiative of earnings management.