New Accounting Standards On Earnings Management Of Listed Companies And Countermeasures Research

With the development of the capital market and the stock market, earnings management of becomes more and more prominent in our country. Excessive earnings management not only has reduced the accounting information quality of listed companies, misled the user's decision-making, but also has harmed the overall benefit of the nation and become a important factor hindering the healthy development of the security market. Therefore, how to regulate the earnings management of listed companies has become an important issue which is urgently solved by the accountant theorists and the practical realm.In view of this question, the Chinese and foreign scholar has conducted the research and the ponder from the different angle, and proposed different supervising suggestions and governing plan, these suggestions and plan although has some reason, but also has the loophole and slight defect inevitably. Actually, any kind of measure restricting earnings management is not all get it over and done, they all have the flaw and the insufficiency and also have the possibility of expiration. Therefore, it has important theory value and practical significance to explore the countermeasures distinguishing predecessor's from one kind of new angle, regarding standarding security market order and broadening the studying angle of modern accountant.Starting from concept and features of earnings management, the paper has summarized the research results of domestic and foreign scholars and elaborated the elementary theories of earnings management, then analyzed the main method and the economical consequence of listed companies' earnings management used by some related cases, Finally, analyzed the main change of the new accountant criterion by combining with the new accountant criterion in 2006.The paper has elaborated the positive role of the new criterion in controlling listed companies' earnings management from the aspects of compressing the price's choice space of selling goods, merge scope 's expansion of consolidated financial statement and so on, and has thoroughly discussed the earnings management space possibly appeared under the new accountant criterion. Then, the paper has conducted the research to the governing countermeasure from accountant goal's determination, strengthening implementation mechanism construction of accountant criterion, establishing perfect accounting occupational ethics standard system etc, hoping to provide the reference and the guidance for preventing listed companies' earnings management and have some inspiration and help to impell the security market's healthy development in our country.