论文部分内容阅读
我国财政部在实施管理工作过程中针对会计准则实施漏洞颁布了新的《企业会计准则》,在新会计准则实施的背景下,传统的上市公司盈余管理模式已经无法满足其可持续发展需求,因而在此基础上,要求当代上市公司在发展过程中为了稳固自身在市场竞争中的地位,应不断落实新会计准则,并建构统一管理体系,继而营造良好的管理环境。本文从当前上市公司盈余管理中存在的问题分析入手。
China’s Ministry of Finance promulgated a new “Accounting Standard for Business Enterprises” in the course of implementing management work in light of the loopholes in the implementation of the Accounting Standards. Under the background of the implementation of the new accounting standards, the traditional earnings management model of listed companies can no longer meet the needs of sustainable development and therefore On this basis, the contemporary listed companies are required to stabilize their position in the market competition in the development process. The new accounting standards should be constantly implemented, and a unified management system should be established to create a sound management environment. This article starts with the analysis of the problems existing in the current earnings management of listed companies.