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2006年财政部颁发了新会计准则,全面引入了公允价值计量属性,并且给予了公司更大的自主权来调整其会计政策。新会计准则更多地体现了和国际会计准则的趋同,具有较大的积极意义。其中有关资产减值准备等准则降低了利润操纵空间,而有关公允价值计量、固定资产折旧等准则却扩大了企业利润操纵空间,在这种情况下,一些公司仍然可能依据新准则运用新的手段来对公司业绩进行操纵。
In 2006, the Ministry of Finance issued the new accounting standards, fully introduced the fair value measurement attributes and given the company more autonomy to adjust its accounting policies. The new accounting standards more reflect the convergence with the international accounting standards, with great positive significance. The guidelines on impairment of assets reduce the space for profit manipulation. However, the guidelines on measurement of fair value and depreciation of fixed assets expand the profit-making space for enterprises. Under such circumstances, some companies may still use new means according to the new standard To manipulate the performance of the company.