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文章针对当前资本市场上普遍存在的会计信息失真现象,从会计判断与盈余管理的概念和本质出发,分别对两种行为进行了界定,在此基础上分析了会计判断和盈余管理在现行会计制度和市场经济体制中存在的必要性和必然性以及二者相互关系。同时文章着重讨论了新会计准则与之前的制度相比在涉及到两种行为上的有关规定的变化,并就在今后经济发展中怎样才能更为合理地引导和规范这两种行为提出了一些意见和建议。
This article aims at the distortion of accounting information ubiquitous in the current capital market. Based on the concept and essence of accounting judgment and earnings management, this article separately defines the two behaviors. On the basis of this, it analyzes the difference between accounting judgment and earnings management in the current accounting system And the necessity and inevitability existing in the market economy system and their mutual relations. In the meantime, the article focuses on the changes of the new accounting standards in relation to the two types of behavior as compared with the previous one and proposes some suggestions on how to guide and standardize the two types of behaviors in a more reasonable manner in the future economic development Opinions and suggestions.