论文部分内容阅读
会计制度改革、盈余稳健性、盈余管理问题的研究,直接关系到了我国会计准则的应用情况,在对上述问题分析过程中,要立足于上市公司实际情况,结合会计制度改革的内容,强化稳健性原则,保证会计制度应用,能够更好地促进我国上市公司的发展和进步。本文在对会计制度改革、盈余稳健性、盈余管理问题分析过程中,注重结合会计制度改革情况,对相关问题进行了分析和探究。
The study of accounting system reform, earnings robustness and earnings management issues have a direct bearing on the application of China’s accounting standards. In the process of analyzing the above problems, we should base on the actual situation of listed companies and strengthen the stability with the reform of accounting system Principle, to ensure the application of accounting system, to better promote the development of listed companies in China and progress. In the process of analyzing the reform of accounting system, the robustness of earnings and earnings management, this paper pays attention to the reform of accounting system and analyzes and probes into the related issues.