The Influence Of New Accounting Standards To The Profit Adjustment In Chinese Listed Companies

Accounting standards as a reflection of economic activity, clearing property rights and standardizing the distribution of proceeds are the professional technical standards, It's the market economy "the game rule" and the state economy laws and regulations'important component. The accounting standard take the reflection economic activity, are clear about the property right relations, the standard income distribution's specialty technical standards, on February 15,2006, Ministry of Finance had issued one whole set accounting standards system including 1 basic maxim and 38 concrete criterion's, the new accounting standards carry out in January 1,2007 in listed companies, other enterprises are encouraged to carry out, the new accounting standards system's establishment, complies with our country economy fast development and the internationalization need, the new accounting standards' implementation will enhance the accounting information enormously the quality, powerfully the standard accountancy order and accountant's the behavior, will improve our country accounting information quality, will meet investors, creditors, government and other stakeholders on the demand for accounting information, will maintain the social public benefit, it had considered fully our country special economic environment and accounting environment, had revised certain records management criterion, New criterion's some stipulations still possibly caused the profit of enterprise adjustment behavior, and its adjustment technique will also have the new change. This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation, discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space. And new questions and so on accounting standards' formulation background, new old accounting standards contrastive analysis pass through the full text throughout,This article draws some conclusions, thus provides some reference for China's listed companies profit manipulation of the effective containment.