【摘要】 本文从我国实施新会计准则体系对提升我国财务信息质量的作用入手,阐明了新会计准则实施的必然性,同时借鉴上市公司利润操纵的行为理论研究结果,通过分析新准则对减值准备及公允价值等利润操纵手段的调整,剖析了新会计准则对防止利润操纵的制度优势。更多还原

【Abstract】 In this paper,the implementation of the new accounting standards of China’s system of financial information to enhance the quality of China’s role in starting an analysis of the implementation of new accounting standards the significance of listed com-panies at the same time profit from the act of manipulating the results of theoretical study,by analyzing the impairment of the new guidelines on preparation and fair means to manipulate the value of the adjustment of profits and analyzes the new accounting stan-dards to prevent the manipulation of the system of profit advantage.更多还原