[摘要] 盈余管理对于会计学界来讲是非常重要并且有其自身特点的一个领域，我国会计学术界研究盈余管理的阶段还处于萌芽时期，并且我国市场结构和经济环境还不合理，市场还不成熟，对上市公司内部人员的管理、约束还不完善，因此，对盈余管理的研究显的更为重要。

本文通过对盈余管理的定义、产生的原因分析以及详细解释盈余管理对上市公司的财务处理方面产生的影响，根据新旧会计准则的差异，并对比差异之间的关联，延伸展开讨论新准则出现之后对盈余管理的影响，只有理论没有实践也只是纸上谈兵，因此需要举出实证说明企业盈余管理的重要性，最后指出盈余管理需要企业和政府不断地进行改善和日后严格的执行、调控，保障盈余管理不被滥用。50482

[毕业论文关键词]  盈余管理；上市公司；会计准则  

Research on the earnings management of listing Corporation under the new accounting standards

Abstract： Earnings management is the subject of extensive research hotspot in the field of accounting at home and abroad, and made remarkable achievements in western countries, and the market mechanism in our country is in the period of growth, the market structure and the environment is not reasonable, securities market is not mature, of listed company insiders control, constraint is not perfect. Therefore, research on earnings management is more important.  

Through the basic theory of earnings management, motivation of the behavior, the nature of accounting standards and earnings management and mutual influence relationship analysis, comparing the old and new accounting standards; borrow by the new accounting standards, starting from the motivation of earnings management of listed companies. It is pointed out that the new enterprise accounting standards on earnings management of listed companies more restrictions and promotion space. Theory combined with the practical analysis of earnings management of listed companies with new trends, put forward corresponding identification methods and specific measures; finally, the summary of earnings management behavior and put forward relevant suggestions and constantly improve our country's accounting standards system pointed out at the same time. Earnings management on the construction of China's accounting standards has a role in promoting. 

Key words：Earnings management；listed company；accounting standard

目     录

一、绪论 1

（一）研究的背景 1

（二）研究的目的与意义 1

（三）研究的思路与方法 1

（四）研究的内容与框架 2

二、盈余管理含义与动因 3

（一）国内外对盈余管理的定义 3

（二）盈余管理产生的动因 3

（三）盈余管理的评价 4

三、会计准则与盈余管理的关系 4

（一）会计准则的概述 4

（二）新旧会计准则比较分析 4

（三）会计准则与盈余管理的相互影响关系 6

四、新会计准则变化对我国上市公司盈余管理的影响 7

（一）新会计准则对盈余管理的限制 7

（二）新会计准则下盈余管理的新动向 新准则下上市公司盈余管理的研究:http://www.youerw.com/kuaiji/lunwen_53827.html