This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
文章的重点是运用实证与财务分析的方法，研究上市公司盈余管理现状及新会计准则将带来的影响。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
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