中文摘要：

本文研究分析了资产减值准则变更对盈余管理行为的遏制效果。研究发现，现行资产减值会计准则禁止转回已计提的资产准备规定，有利于遏制上市公司利用资产减值进行扭亏和大洗澡盈余管理行为。进一步研究发现，现行会计准则并对禁止上市公司转回已计提的流动资产减值准备，导致会计准则的变更并不能有效地遏制上市公司利用流动资产减值来从事扭亏和大清洗盈余管理行为；现行会计准则禁止转回已计提的非流动资产减值准备，导致会计准则的变更有利于遏制上市公司利用非流动资产减值准备从事盈余管理行为。

英文摘要：

This paper analyzes the impacts of assets impairment standard changes on the assets impairment management. This paper found that the current accounting standards play an effectively role to restrain the public companies＇ earnings management behavior, which prohibited reversing the provision for impairment of non-current assets. This paper further found that the current accounting standards can＇t play an effectively role to restrain the public companies＇ earnings management behavior with current assets because the current accounting standard can reverse the provision for impairment of current assets. The current accounting standards can play an effectively role to restrain the public companies＇ earnings management behavior by non-cub＇rent assets because the current accounting standards prohibit reversing the provision for impairment of non-current assets.