新会计准则对盈余管理的影响分析

新会计准则对盈余管理的影响分析The impact of new accounting standards on Earnings ManagementAbstractWith the implementation of the new accounting standards,this paper starts to studyits impact on earnings management,deeply analyzes earnings management and newaccounting standards,focuses on explaining the main content,concept and purpose ofearnings management,and comprehensively verifies the limitations and impacts ofearnings management by the new accounting standards from both positive and negativeaspects,It concludes the development path and preventive measures of earningsmanagement based on this situation.Firstly,it discusses the core content and purpose ofearnings management,and deeply analyzes the current situation and existing problems ofearnings management.Secondly,it explains the new accounting standards issued by thestate,which aspects can restrict the operation process of adjusting earnings and fair valuethrough the impairment of assets and losses.At the same time,this paper analyzes thepositive impact of earnings management in the new context,so as to expand the scope ofearnings management.In addition,it extends the use of fair value and loan capitalization.Then,it explains the future development path of earnings management based on theabove background,such as the impact of using fair value measurement method orenterprise merger on earnings management.Finally,we should integrate and put forwardthe comprehensive prevention of earnings management under the new situation,build aperfect fair value measurement and evaluation mechanism,improve the laws andsystems of accounting,strengthen the ability of accounting staff in informationidentification,as well as professional ethics and comprehensive quality.Key Words:New Accounting Standards;earnings management;impact;Approach