执行新会计准则后发生的新问题研究

摘    要 
中国新会计准则体系正式发布实施，是财政、会计工作促进经济社会发展的重要举措。文章对新会计准则确立的背景和面临的障碍进行了分析，主要从新准则中存货发出计价、资产减值准备、同一控制下的企业合并等准则的修订对利润操纵的遏制和运用公允价值的局限性、资产减值准备存在的问题对扩大利润操纵空间两方面探讨了新会计准则在执行后出现的新问题，并就此提出了合理设置评价指标、强化资产减值准备的独立审计、完善资产评估市场等防范利润操纵的建议。

关键词  会计准则；利润操纵；公允价值；资产减值

Abstract
The issuance and implementation of the new Chinese Corporate Accounting Standard is an important measures that the finance and accountancy promote the development of social economy. This article analyses the context of establishment and the difficulty of carrying out the new norms. And then mainly discuss the new CAS how to curb profit margin from the respect of
inventory valuation, the impairment of assets, bussiness combinations under the same administration,ect and enlarge the space of profit manipulation. At last, the essay provides reasonable advices on establishing evaluation index, strengthen the auditing independence of assets impairment and improving the asset evaluation market to keep away from profit manipulation.

Key words  New Accounting Standards  profit manipulation  fair value  Asset impairments

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