结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。

Combining the changes of new accounting criterion, it analyses the new surplus management methods of the listed company in terms of each concrete criterion.

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本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。

This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.

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本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。

This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.

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