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盈余管理是指企业管理当局为了满足有关部门管制的要求,实现自身效用或公司市场价值最大化,在公认会计原则限制的范围内,通过选择最有利的会计政策使财务报告按其意愿进行披露的过程。本文拟就《企业会计制度》(以下简称新制度)在遏制上市公司盈余管理中的作用和不足进行探讨。一、《企业会计制度》在遏制上市公司盈余管理中的作用(一)遏制了利用资产减值准备进行盈余管理的行为1、新制度将计提资产减值准备的范围扩大到固定资产、无形资产、在建工程等资产。在新制度颁布之前,由于固定资产、无形资产不在计提减值准备之列,企业往往以应收账款置换与生产经营无关的固定
Earnings management refers to the business management to meet the requirements of regulatory authorities to achieve their own effectiveness or maximize the market value of the company within the limits of generally accepted accounting principles by selecting the most favorable accounting policies to make the financial report according to their wishes to be disclosed process. This article intends to discuss the function and deficiency of “Enterprise Accounting System” (hereinafter referred to as the new system) in curbing the earnings management of listed companies. I. The Function of “Enterprise Accounting System” in Restraining the Earnings Management of Listed Companies (I) Curbing the Earnings Management with Asset Depreciation Reserve 1. The new system will extend the range of provision for assets impairment to fixed assets, intangible Assets, assets under construction and other assets. Prior to the promulgation of the new system, due to fixed assets and intangible assets are not provided for impairment provision, companies often trade receivables fixed and unrelated to production and operation of the fixed