会计准则变更对企业盈余管理的影响 -会计学专业

摘要

随着经济全球化和资本市场的快速发展，会计准则的不断更新和完善对企业的财务报告和盈余管理产生了深远影响。本文在探讨会计准则变更与盈余管理的关系时，文章特别关注了准则变更对盈余管理空间的影响，包括准则变更对盈余管理机会的限制和对盈余管理策略的引导。此外，通过实证分析，文章比较了会计准则变更前后盈余管理行为的变化，并评估了准则变更对盈余管理效果的影响。最后，文章总结了会计准则变更对企业盈余管理的主要影响，并提出了相应的政策建议。文章认为，会计准则的变更不仅要求企业调整其盈余管理策略，也对监管机构提出了更高的要求，以确保会计信息的真实性和透明度。通过深入分析，本文为理解会计准则变更对企业盈余管理的影响提供了新的视角，并为相关政策制定和企业实践提供了有益的参考。

关键词：会计准则变更盈余管理财务报告企业策略

Abstract

With the rapid development of economic globalization and capital market, the continuous updating and improvement of accounting standards have a profound impact on the financial reporting and earnings management of enterprises. When discussing the relationship between the change of accounting standards and earnings management, this paper pays special attention to the impact of the change of accounting standards on earnings management space, including the restriction of earnings management opportunities and the guidance of earnings management strategies. In addition, through empirical analysis, this paper compares the changes of earnings management behavior before and after the change of accounting standards, and evaluates the impact of the change of accounting standards on earnings management. Finally, the paper summarizes the main impact of the change of accounting standards on earnings management of enterprises, and puts forward corresponding policy suggestions. The changes in accounting standards not only require enterprises to adjust their earnings management strategies, but also put forward higher requirements for regulators to ensure the authenticity and transparency of accounting information. Through in-depth analysis, this paper provides a new perspective for understanding the impact of accounting standard changes on corporate earnings management, and provides a useful reference for relevant policy formulation and corporate practice.

Keyword:accounting standards change Earnings management Financial report Enterprise strategy

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 1

2会计准则变更的概述 1

2.1会计准则的演变历程 1

2.2最新会计准则的主要变化 2

2.3变化对企业财务报告的影响 2

3会计准则变更对企业盈余管理的直接影响 3

3.1新准则对盈余计量规则的影响 3

3.2盈余可比性与一致性变化的影响 3