新会计准则对盈余管理的影响分析 会计财务管理专业VIP免费

摘要伴随着全新会计准则的落地，本文着手研究其对盈余管理所造成的影响，深入分析盈余管理、新型会计准则，集中阐释盈余管理的主要内容、概念、目的等内容，从积极和消极两个方面出发，全面验证盈余管理受到新型会计准则哪些方面的限制、影响总结得出基于该情形下盈余管理发展路径、防范措施。首先，研讨盈余管理核心内容、目的，深入分析了盈余管理的现状及存在问题。其次，阐释国家新颁布的会计准则，能够从哪些方面制约通过减值资产亏损调整盈余、公允价值的操作流程等内容。与此同时，深入分析盈余管理在新背景下受到哪些正向影响，从而扩大盈余管理范围，除此之外，延伸平允价值、借贷资本化的使用范畴。随后，阐释盈余管理基于上述背景下的未来发展路径，例如：使用公允价值计量方法，或是通过企业兼并，对盈余管理造成的影响。最终，整合提出新形势下盈余管理的全面性防范，建成完善化的公允价值计量评估机制，健全财会方面的法律、制度，加强财会员工信息识别上的各项能力，以及职业道德和综合素质等专业素养。关键词：新会计准则；盈余管理；影响；途径-Error:Referencesourcenotfound-TheimpactofnewaccountingstandardsonEarningsManagementAbstractWiththeimplementationofthenewaccountingstandards,thispaperstartstostudyitsimpactonearningsmanagement,deeplyanalyzesearningsmanagementandnewaccountingstandards,focusesonexplainingthemaincontent,conceptandpurposeofearningsmanagement,andcomprehensivelyverifiesthelimitationsandimpactsofearningsmanagementbythenewaccountingstandardsfrombothpositiveandnegativeaspects,Itconcludesthedevelopmentpathandpreventivemeasuresofearningsmanagementbasedonthissituation.Firstly,itdiscussesthecorecontentandpurposeofearningsmanagement,anddeeplyanalyzesthecurrentsituationandexistingproblemsofearningsmanagement.Secondly,itexplainsthenewaccountingstandardsissuedbythestate,whichaspectscanrestricttheoperationprocessofadjustingearningsandfairvaluethroughtheimpairmentofassetsandlosses.Atthesametime,thispaperanalyzesthepositiveimpactofearningsmanagementinthenewcontext,soastoexpandthescopeofearningsmanagement.Inaddition,itextendstheuseoffairvalueandloancapitalization.Then,itexplainsthefuturedevelopmentpathofearningsmanagementbasedontheabovebackground,suchastheimpactofusingfairvaluemeasurementmethodorenterprisemergeronearningsmanagement.Finally,weshouldintegrateandputforwardthecomprehensivepreventionofearningsmanagementunderthenewsituation,buildaperfectfairvaluemeasurementandevaluationmechanism,improvethelawsandsystemsofaccounting,strengthentheabilityofaccountingstaffininformationidentification,aswellasprofessionalethicsandcomprehensivequality.KeyWords：NewAccountingStandards;earningsmanagement;impact;Approach目录一、绪论................................................................1（一）研究背景.....................................................1（二）研究目的与意义...............................................1（三）研究内容......................................................1（四）研究方法与拟创新之处..........................................1二、盈余管理的概述......................................................2（一）盈余管理的概念...............................................2（二）盈余管理的主要内容...........................................2（三）盈余管理的目标................................................3三、新会计准则对盈余管理的限制.........................................4（一）限制利用资产减值损失调节盈余.................................4（二）限制公允价值的运用过程........................................4（三...