盈余管理是指企业管理当局在遵循会计准则的基础上,通过对企业对外报告的会计收益信息进行控制或调整,以达到自身利益最大化的行为。适度的盈余管理是企业走向成熟的标准,但滥用盈余管理则有损会计信息质量的可靠性。为提高会计信息质量,减少企业滥用盈余管理行为,新《企业会计准则》理念先进、体系完整,并充分体现了与国际准则的趋同,能有效遏制企业滥用盈余管理的行为。但也必须看到,新会计准则也 Earnings management refers to the business management authorities in compliance with accounting standards, based on the accounting information reported by enterprises to control or adjust the income in order to maximize their own interests. Proper earnings management is the standard for the enterprise to mature, but the abuse of earnings management undermines the reliability of accounting information quality. In order to improve the quality of accounting information and reduce the abuse of earnings management, the new Accounting Standard for Business Enterprises has an advanced concept and a complete system. It fully reflects the convergence with international standards and can effectively curb the abuse of earnings management by enterprises. But also must see that the new accounting standards too