Study On The Ways And Degree Of Earnings Management Of ST Listing Companies In The Terms Of The New Accounting Standards

As China s economic system transformation, the market economic system gradually go deep, enterprise also gradually become independent operation and financial self-sufficiency producers and operators, and become the real meaning of market main body. As the market main body, enterprises will face the market competition mechanism, follow the inherent nature of the survival of the fittest, thus inevitably produce loss or closure phenomenon, when enterprise will produce earnings management behavior.This article first introduced the background of new accounting standards, discusses in new accountant standard to rein in the listed company earnings management aspect, predict the new criterion changes will give a listed company earnings management with the new space; Then use the new guidelines after carrying out successfully removed ST cap 43 companies as research samples, and use the new guidelines before carrying out successfully removed ST cap of 43 companies as control samples, in descriptive analysis and comparison on the basis of analysis, by empirical study found new accounting standards after implementation pick cap ST earnings management degree with a certain degree of lower, but lower level was not obvious, specify the new accounting standards no implemented effectively; Then influence the net profit the various factors as independent variables, with manipulative accruals as the dependent variable, a regression analysis, so as to find out of steer able accruals affect the biggest factor, which may be removable cap ST company adopts the surplus management way; Finally, in the study findings analysis, found the new accounting standards and the existing problems in the implementation of some specific standards with pertinence defect, the article puts forward the policy Suggestions, can effectively control the listed company earnings management phenomenon.