摘 要
随着新会计准则的全面实施，上市公司盈余管理行为呈现出新的特征与挑战，这为研究其内在机制及影响提供了重要契机。本研究以新准则下上市公司盈余管理问题为切入点，在系统梳理相关理论与实践背景的基础上，旨在探讨新准则对盈余管理行为的影响及其潜在规律。研究采用定量分析与定性分析相结合的方法，通过构建多元回归模型并结合案例分析，深入考察了新准则下盈余管理的具体表现形式、驱动因素及经济后果。研究发现，新准则虽在一定程度上规范了企业的会计处理方式，但部分企业仍可能通过复杂的金融工具或公允价值计量等方式进行盈余操纵。此外，研究还揭示出不同行业和规模的企业在盈余管理策略上的显著差异。本研究的主要贡献在于首次系统评估了新准则对盈余管理行为的约束效果，并提出了针对性的改进建议，为完善会计准则体系及相关监管政策提供了理论支持与实践参考。这一成果不仅丰富了盈余管理领域的研究内容，也为投资者决策和市场监管优化提供了重要依据。
关键词：新会计准则，盈余管理，金融工具，公允价值计量，行业差异
Analysis of Earnings Management in Listed Companies under the New Standards
Abstract
With the full implementation of the new accounting standards, earnings management practices of listed companies have exhibited new characteristics and challenges, providing an important opportunity to study their underlying mechanisms and impacts. This research focuses on the issue of earnings management under the new standards, aiming to explore the influence of these standards on earnings management behaviors and their potential patterns by systematically reviewing relevant theories and practical backgrounds. A combination of quantitative and qualitative analysis methods is employed, involving the construction of a multiple regression model alongside case studies, to examine the specific forms, driving factors, and economic consequences of earnings management under the new standards. The findings indicate that while the new standards have partially standardized corporate accounting practices, some companies may still engage in earnings manipulation through complex financial instruments or fair value measurements. Furthermore, significant differences in earnings management strategies are revealed across firms of varying industries and sizes. The primary contribution of this research lies in its first systematic evaluation of the constraining effects of the new standards on earnings management behaviors, along with targeted improvement suggestions, thereby offering theoretical support and practical references for refining the accounting standards system and related regulatory policies. This achievement not only enriches the research content in the field of earnings management but also provides critical evidence for investor decision-making and the optimization of market regulation.
Key Words：New Accounting Standards, Earnings Management, Financial Instruments, Fair Value Measurement, Industry Differences
目 录
一、绪论 1
（一）新准则下盈余管理问题的研究背景 1
（二）研究新准则下盈余管理问题的意义 2
（三）国内外研究现状综述 2
二、新准则对上市公司盈余管理的影响分析 3
（一）新会计准则的核心变化概述 3
（二）新准则下盈余管理行为的变化特征 5
（三）盈余管理动机在新准则下的表现形式 6
三、上市公司盈余管理的典型案例分析 7
（一）典型案例的选择与研究方法 7
（二）案例一 8
（三）案例二 9
四、新准则下盈余管理的治理对策研究 11
（一）当前盈余管理治理存在的主要问题 11
（二）加强信息披露以抑制盈余管理 12
（三）完善监管机制以规范盈余管理行为 13
结论 14
参考文献 15
致 谢 18
