摘要
深华源年报风波表明,会计政策变更会对企业报告利润产生重大影响,在新会计准则下上市公司利用债务重组进行盈余管理也会出现不同的结果。
The disturbance of Shen Hua Yuan year＇s report indicates that accounting policy changes will significantly effect enterprise＇s reporting profit.Under new accountant criterion,a listed company makes use of new debt re-organize to manage the surplus will bring diffient results comparing with under old accountant criterion.
出处
《价值工程》
2007年第9期159-161,共3页
Value Engineering
关键词
新债务重组准则
盈余管理
影响
new debt re-organizes criterion
surplus management
effect
