Research on the Impact of the New Accounting Standards to the Listed Companies

With the stock market development of our country,the earnings management question has become the new research topic of accounting field. The new accounting standards which promulgated on February 15,2006 will be in force on January 1,2007. This not only symbolizes the birth of our country’s new accounting standards system,but also it will has the profound influence on earnings management of corporations especially the listed companies. shonld correctly understand the earnings management under the new accounting environment,and raise the ability of the investors to distinguish the improper earnings management and carry on correct policy-making.