Abstract managed to narrow surplus as a starting point, combined with the beginning of this year, a new system of accounting standards, a comprehensive analysis of the relationship between the accounting standards and earnings management to clarify a vague understanding of the theory and practice of community on the relationship between the two;-depth analysis ofthe new accounting standards on the new features of the spatial and temporal impact of earnings management and the new situation of corporate earnings management, governance earnings management rationalization proposals from the perspective of the game, the rule of law and the rule of virtue. More Restore萨里大学(Surrey)会计报告代写

Key words new accounting standards; earnings management; Game; tackling the problem;萨里大学(Surrey)会计报告代写
【Fund】 Zhongnan University Scientific Research Foundation-funded project of the introduction of talent stage research
【Abstract】 This paper points out that the percent of tacit knowledge of the professional ju dgment,increased with the development of accounting theory,from the rule-based to principle-base.Based the theory of tacit knowledge and the experiences in E U and Russia,the paper designs the implementation mechanism,including the chan ge of contents and forms of Chinese FASB’s direction,and change of the perspec tives and ways of auditors’ communication,and reform of accounting education.Particularly,the ideal goal is to assure the transfer of tacit knowledge in the accounting standards.
Accounting standards; principles guiding; tacit knowledge; effective implementation;萨里大学(Surrey)会计报告代写