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。

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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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Just a few pages later we hear from Ken Lay, the CEO of Enron who died in 2006 shortly before being sentenced for securities fraud connected to the most well-known financial fraud of the decade, which set a new standard for creative criminal accounting.

FORBES: In Their Own Words: Leadership Lessons From Lay, Kozlowski, Ebbers