科技和产业
科技和產業
과기화산업
SCIENCE TECHNOLOGY AND INDUSTRIAL
2010年
9期
99~102
,共null页
盈余质量 盈余质量评价 新会计准则
盈餘質量 盈餘質量評價 新會計準則
영여질량 영여질량평개 신회계준칙
earnings quality; evaluation of earnings quality; new accounting standard
上市公司盈余质量评价是投资者、债权人以及政府部门等信息使用者关心的问题。新会计准则的实施，既对上市公司盈余质量有积极影响，也仍然存在上市公司操纵利润的空间，影响了上市公司的盈余质量。政府要采取措施提高上市公司盈余质量，上市公司本身也要采取措施提高盈余质量，以提高盈余质量的决策相关性。
上市公司盈餘質量評價是投資者、債權人以及政府部門等信息使用者關心的問題。新會計準則的實施，既對上市公司盈餘質量有積極影響，也仍然存在上市公司操縱利潤的空間，影響瞭上市公司的盈餘質量。政府要採取措施提高上市公司盈餘質量，上市公司本身也要採取措施提高盈餘質量，以提高盈餘質量的決策相關性。
상시공사영여질량평개시투자자、채권인이급정부부문등신식사용자관심적문제。신회계준칙적실시，기대상시공사영여질량유적겁영향，야잉연존재상시공사조종리윤적공간，영향료상시공사적영여질량。정부요채취조시제고상시공사영여질량，상시공사본신야요채취조시제고영여질량，이제고영여질량적결책상관성。
Evaluation of listed company＇s earnings quality is concerned by relative information users, such as investors, debt holders and governmeat. With implement of Chinese new accounting standard, there has a positive effect on listed company＇s earnings quality. On the other hand, there still has space for listed company to manipulate profits, which will affect listed company＇s earnings quality. Government should take a meas- ure to improve listed company＇s earnings quality and listed company also should improve its earnings quality and decision-making relativity with earnings quality.
