【正文】 s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－ all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sa le rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2022 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2022 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of fery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2022 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of largescale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2022 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in China39。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。 首先，盈余管理是客觀存在的，盈余管理的產(chǎn)生有其特定的背景和條件，不可能也沒有必要消除盈余管理這一行為，應(yīng)該不斷的制定和完善相關(guān)的法律、法規(guī)和制度，盡可能的營造良好的市場環(huán)境，使盈余管理能在合法、適度的范圍內(nèi)進(jìn)行。在總量一定的情況下，信息披露得越多，可用于盈余管理的私人信息就越少。獨(dú)立董事制度在我國還處于起步階段，對其的約束機(jī)制還不健全，除了完善法律約束手段外，還應(yīng)建立獨(dú)立董事協(xié)會等自律性組織對獨(dú)立董事的行為加以規(guī)范和約束。為保證獨(dú)立董事的獨(dú)立性，應(yīng)改變目前由控股股東或董事會選擇或決定獨(dú)立董事候選人的方式。 （ 2）積極發(fā)展機(jī)構(gòu)投資者 積極發(fā)展機(jī)構(gòu)投資者，鼓勵(lì)和引導(dǎo)保險(xiǎn)、基金、養(yǎng)老金、國外機(jī)構(gòu)投資者持股培育和發(fā)展機(jī)構(gòu)投資者，有利于改變我國股權(quán)集中度高的局面，形成少數(shù)大股東之間的相互制衡機(jī)制，提高公司治理效率；可以將眾多小股東的資本集中起來，形成強(qiáng)大的投資實(shí)力，保護(hù)中小股東的合法利益不受侵犯，促進(jìn)管理層披露及時(shí)真實(shí)可靠的會計(jì)信息。再如，將已完工的固定資產(chǎn)長期作為在建工程核算，這樣既延長了利息支出計(jì)入資產(chǎn)的時(shí)間，又減少了折舊的計(jì)提，從而達(dá)到操縱利潤的目的。使用壽命預(yù)計(jì)數(shù)與原先估計(jì)數(shù)有差異的，應(yīng)當(dāng)調(diào)整固定資產(chǎn)使用壽命；預(yù)計(jì)凈殘值預(yù)計(jì)數(shù)與原先估計(jì)數(shù)有差異的，應(yīng)當(dāng)調(diào)整預(yù)計(jì)凈殘值；與固定資產(chǎn)有關(guān)的經(jīng)濟(jì)利益預(yù)期實(shí)現(xiàn)方式有重大改變的，應(yīng)當(dāng)改變固定資產(chǎn)折舊方法。③利用中間公司，將一筆關(guān)聯(lián)交易變?yōu)閮晒P非關(guān)聯(lián)交易。同時(shí)新準(zhǔn)則在債務(wù)重組和非貨 幣性交易、企業(yè)合并中均引入公允價(jià)值計(jì)量模式，使得關(guān)聯(lián)交易更加有利可圖。所以說，新準(zhǔn)則的實(shí)施有可能促進(jìn)了盈余管理現(xiàn)象的產(chǎn)生。但是對于虧損上市公司來說，由于其不滿足配股、增發(fā)新股的條件，不能從證券市場上直接融資，必然要通過銀行借款融資來滿足其公司運(yùn)作所需要的大量資金。趙宇龍以上交所上市的股票為研究對象，將公司會計(jì)盈余分解為永久盈余與暫時(shí)盈余，采用信息觀與計(jì)價(jià)觀的研究方案，考察市場能否解析上市公司會計(jì)盈余的永久盈余成分，實(shí)證結(jié)果表明，我國證券市場只是機(jī)械地對名義 EPS(每股收益 )做出價(jià)格上的反映，不能辨析 EPS 中永久盈余成分中的經(jīng)濟(jì)含義，這意味著公司經(jīng)理人員可以通過管理公司賬面利潤達(dá)到蒙騙市場的目的，主力往往與上市公司一起聯(lián)手管理會計(jì)利潤從而為自己在二級市場上炒作提 供題材。因此，我國證券市場上就出現(xiàn)了特有的“第一年大虧，第二年扭虧”“兩年不虧，一虧驚人”“相隔一年或兩年的間斷性虧損”等盈余管理手法。我國上市公司并不因已符合配股條件持續(xù)時(shí)間的長短而改變盈余管理的激勵(lì)，而是保持著持久的為獲得配股資格而進(jìn)行的盈余管理的激勵(lì)，說明我國上市公司“籌資饑渴癥”十分嚴(yán)重。魏明海的實(shí)證研究證實(shí)了在中國這一特殊的背景制度下， IP0 前激勵(lì)盈余管理因素強(qiáng)勢于阻礙盈余管理的因素以及中國 A 股發(fā)行公司 IPO 前盈余管理的存在和其對募股前后公司收益表現(xiàn)的巨大影響。④可以用較少的資本支配和控制較大的社會成本，具有資本放大效應(yīng)。 長期借款協(xié)議的條款規(guī)定，報(bào)告盈余的波動越大 ，違約發(fā)生的可能性就越大。 利潤最小化 受到政治關(guān)注的企業(yè)在高盈余的年度，一般