新企业会计准则下盈余管理探析-毕业论文参考网 关键字：盈余管理；新会计准则；遏制 [gap=1406]Keywords: earnings management; new accounting principles; restrict
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The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
财政部近期颁布了新的企业会计准则，其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
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