The Study On The Effection About The New Accounting Criterions To The Public Enterprises' Earnings Management

Earnings management is a neutral concept, excessive earnings management will bring adverse effect to enterprises, investors and social resource's distribution, accounting criterion is the key factor of harnessing earnings management .So, when excessive earnings were over-take by enterprises, the new criterion was born. This article at first has introduced the basic theories about earnings management and accounting criterion briefly, and has found the interdynamic relation between them. (Then the thesis unifies the present situation (motive and method choice) of enterprise' earnings management , form background of criterion formulation, through quitting the new the new criterion and the old one, in the foundation of discussing the new criterion's main innovation, it analyzed the new criterion to be listed earnings management influence from three aspects as containment of the new criterion to enterprise' earnings management, the space of earnings management in the new criterion, as well as the question of the fact. Although the new accounting criterion of our country plays an important role in controlling excessive earnings management behavior, because of its limitation in making mechanism, system and content, it also offers the facility of overflowing earnings management behavior too. In order to better exerting on accounting behavior, accounting criterion requires perfecting further. accounting criterion, we should pay more attention to the wills expressed by others interests parties in the course of making organization and procedure of accounting criterion, accepting others interests parties as participants in process of formulating accounting criterion, and strengthening transparency; According to restraint function and surplus choice right, we need to hold the career judgment and equalization point of criterion restraint in order to reduce the danger to security market, investor, creditor and social economic environment. Finally, we also should pay attention to execution of criterions, only when criterions were executed fully; the enterprises over earnings management can be controlled effetely.