新会计准则下上市公司盈余管理行为及对策研究毕业设计.doc

新会计准则下上市公司盈余管理行为及对策研究 姓　　名 学　　号 专　　业 指导教师 2008年月日渐凸现成为国会计理论与实务界研究的新课题关键词：  Abstract With the development of stock market and the surging of listed companies in our country, earnings management turned up in listed companies, which has become one of the new subjects of accounting theory and practice in our country. On February 15, 2006, Ministry of Finance had promulgated new accountant criterion, including 1 basic criterion and 38 concrete criteria. Stipulated first execution in the scope of listed companies in 2007, encouraging other enterprises to carry out. Therefore, it’s especially important to research the influence and countermeasure of new accountant criterion about earnings administrative action. This article utilizes the standard analysis, sums up the concept and effect of earnings management, and on the basis of predecessor demonstration research, summarizes condition of earnings management to listed companies before the new accountant criterion promulgated: the policy that going on the market and the share matching in our stock market, promoted production of earnings administrative action. New accountant criterion reduced the space of earnings management, but with the economy continually developing, the new economic phenomena emerges one after another incessantly, new accountant criterion also provides the new way for the earnings management. Finally, proposes countermeasure about the earnings management question: according to the particularity of stockholders rights structure in our country listed companies, it is the basic measure to govern the earnings management, which improved company governs structure, using the model of overseas success experience for reference; perfecting accounting policy can control exterior source of earnings administrative action; Enlarging punishment dynamics increases the cost of earnings management; Strengthens the audit supervisor by the independent third party; Enhancement accounting information disclosure.