【正文】 ......................... 13 利用非經(jīng)常性損益 ................................................................................................................ 13 利用關(guān)聯(lián)方交易 .................................................................................................................... 13 利用資產(chǎn)重組 ....................................................................................................................... 14 新會計準(zhǔn)則對上市公司盈余管理的影響 ....................................................................................... 14 資產(chǎn)減值準(zhǔn)備不允許轉(zhuǎn)回 ...................................................................................................... 14 存貨管理變革 ....................................................................................................................... 14 合并報表范圍變動 ................................................................................................................ 15 關(guān)聯(lián)方交易充分信息披露 ...................................................................................................... 15 第 4 章 新會計準(zhǔn)則下上市公司盈余管理策略研究 ...................................................................... 16 新會計準(zhǔn)則下上市公司盈余管理行為識別 ................................................................................... 16 關(guān)注注冊會計師的審計報告 .................................................................................................. 16 關(guān)注關(guān)聯(lián)方交易 .................................................................................................................... 16 關(guān)注會計報表重要項目及附注 ............................................................................................... 16 關(guān)注財務(wù)報告中的非經(jīng)常性損益 ........................................................................................... 17 對比分析財務(wù)報告中的利潤與股利分配 ................................................................................. 17 新會計準(zhǔn)則下上市公司盈余管理途徑 .......................................................................................... 17 利用公允價值計量模式的選用調(diào)節(jié)利潤 ................................................................................. 17 利用無形資產(chǎn)調(diào)節(jié)利潤 ......................................................................................................... 18 利用固定資產(chǎn)相關(guān)變更調(diào)節(jié)利潤 ........................................................................................... 18 利用借款費用的資本化 ......................................................................................................... 18 利用債務(wù)重組和非貨幣性資產(chǎn)交換調(diào)節(jié)利潤 .......................................................................... 18 新會計準(zhǔn)則下上市公司盈余管理方法 .......................................................................................... 19 巨額沖銷法 ........................................................................................................................... 19 收益最小法 ........................................................................................................................... 19 收益最大法 ........................................................................................................................... 19 收益平滑法 ........................................................................................................................... 20 第 5 章 結(jié)論及建議 .......................................................................................................................... 21 結(jié)論 ........................................................................................................................................... 21 規(guī)范上市公司盈余管理的建議 ..................................................................................................... 21 完善會計準(zhǔn)則和會計 制度建設(shè) ............................................................................................... 21 強化上市公司內(nèi)部治理結(jié)構(gòu) .................................................................................................. 21 完善上市公司和證券市場監(jiān)管 ............................................................................................... 22 強化注冊會 計師審計監(jiān)督 ...................................................................................................... 22 致謝 .................................................................................................................................................... 23 V 參考文獻(xiàn)（ REFERENCE） ................................................................................................................... 24 1 第 1 章 概述 研究背景 研究動因 隨著我國股份有限公司的大量涌現(xiàn)，會計信息失真的現(xiàn)象也日益嚴(yán)重 ，其中上市公司的盈余管理問題日益引起人們的重視。盈余管理是企業(yè)管理者為了自身利益最大化或企業(yè)價值最大化，通過會計政策選擇和交易規(guī)劃等方式對企業(yè)財務(wù)報告進(jìn)行有目的的干預(yù)的行為。 關(guān)鍵詞：新會計準(zhǔn)則 上市公司 盈余管理 II The Earnings Management of Listed Companies under The New Accounting Principles Abstract In recent years, went on the market the pany earnings management the hot topic which promulgated as the finance， received Chinese and foreign accountant scholar’s widespread attention. The earnings management is the enterprise superintendents for own benefit maximization or the enterprise value maximization， through way and soon accounting policy choice and transaction plan carries on to the enterprise financial report has the goal the intervention behavior. In our country, the earnings management is the new question which goes on the market after the limited liability pany stock appears. At present China is being in the economic restructuring time， attempts to establish the Chinese characteristic socialist market economy， this system switcher time has had the massive new questions and the phenomenon， goes on the market earnings administrative action which the pany exists， mostly is the excessively opportunism behavior， for this， positively takes t he corresponding measure to perform the standard， to reduces its negative influence actually urgent matter as far as possible。上市公司的盈余管理行為會影響會計準(zhǔn)則的制定，會計準(zhǔn)則在不斷完善的同時盈余管理卻始終無法消除，我國 2020年新頒布的會計準(zhǔn)則對上市公司盈余管理產(chǎn)生一定限制性影響的同時也為盈余管理帶來了新的空間，在新會計準(zhǔn)則下如何規(guī)范上市公司的盈余管理，對這些問題的思考成為本文的研究動因。