新会计准则对上市公司盈余管理的影响
会计准则和盈余管理在持久的博弈中不断地发展。会计准则在约束企业盈余管理行为的同时，也为企业盈余管理提供了空间。盈余管理在利用会计准则本身局限性的同时，也促使了会计准则不断地完善。为适应当前经济发展的需要，新会计准则于2006年2月15日正式颁布，并规定自2007年1月1日起率先在上市公司范围内实施。
那么，在新准则实施的阶段，上市公司盈余管理的空间究竟是扩大了、还是被有效遏制了，这值得我们进行深入的研究。
本文以沪市A股300家上市公司的年报数据为研究样本，采用总体应计利润法下的截面修正Jones模型对盈余管理进行度量，实证结果表明：新准则缩小了上市公司盈余管理空间，且新准则对不同行业上市公司盈余管理的影响存在差异性。
关键词： 会计准则，盈余管理，行业影响程度
ABSTRACT
Accounting Standards and the earnings management develop with each other in the long-lasting game．Accounting Standards limits the behaviors of earnings management，but at the same time，also offers the space for it．Using the limitations of accounting standards，earnings management also contributes to the improvement of accounting standards．In order to meet the current needs of economic development ，the new accounting standards formally promulgated on February 15，2006 and provided for implement first in the context of listed companies since January 1，2007.
During this period，it is worth to think whether the earning management space is enlarged or repressed．
This thesis collects the data of 300A-share listed companies at SSE as research sample，and uses the section amended Jones Model under total accruals to measure earning management．The result illustrates that the new Accounting Standard System squeezes the space of earning management of listed companies，and it has different impact on different sectors’ earnings management.
Key words：new accounting standards，earnings management， the level of impact on different sectors
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
