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2006年2月15日,财政部正式发布了39项新会计准则,并将于2007年1月1日首先在上市公司中推行。与旧准则相比,新会计准则的变革无疑会对上市公司的利润产生巨大影响,既而会对企业的利润操纵行为产生一系列影响。笔者通过对新旧准则的比较分析,就新会计准则实施过程中对上市公司年报利润操纵的一些问题提出了自己的一些看法。
February 15, 2006, the Ministry of Finance officially released 39 new accounting standards, and will be January 1, 2007 first listed companies in the implementation. Compared with the old standard, the change of new accounting standards will undoubtedly have a huge impact on the profits of listed companies, which will have a series of effects on the profit-making behavior of the enterprises. Through comparative analysis of new and old standards, the author puts forward some opinions on some problems of profit manipulation of annual reports of listed companies in the process of implementing new accounting standards.