浅析新会计准则实施后可能带来的利润操纵

ANALYSIS ON POSSIBLE PROFIT MANIPULATION AFTER THE IMPLEMENTATION OF NEW ACCOUNTING STANDARDS

关键词:  新会计准则,利润操纵

Key words:  new accounting standards,profit manipulation

摘要:

新会计准则的实施使会计处理方法更加合理,更加体现会计信息的相关性,但在某些方面也扩大了企业利润操纵的空间。该文主要针对具体准则的变化对新准则实施后可能带来的利润操纵进行了探讨。

Abstract:

The implementation of New Accounting Standards makes accounting methods become more reasonable and better shows the relevance of accounting information,but increases the possibility of profit manipulation among the enterprises as well.This paper explores possible profit manipulation brought by the changes of specific standards after the implementation of the new standards.