高质量的会计准则能够从源头上防范盈余管理。这是因为会计准则不仅是会计核算的技术规范,也是注册会计师审计执业的重要依据,而盈余管理常是利用准则的漏洞或尚未规范的空白地带进行的。因此,会计准则可以制约盈余管理的产生,为此本文将主要探讨会计准则对企业盈余管理的制约作用,以与其他研究者相探讨。 High-quality accounting standards can prevent earnings management from the source. This is because accounting standards are not only the technical specifications of accounting, but also an important basis for certified public accountants to practice auditing. Earnings management often utilizes the loopholes in the guidelines or the blank areas that have not been standardized yet. Therefore, accounting standards can constrain the emergence of earnings management. For this reason, this article will mainly discuss the restrictive function of accounting standards on corporate earnings management and discuss with other researchers.