Abstract: Recently, earnings management has become a national hot spot of academic circle and the practical realm. Discretionary accruals are very important to assess earnings management. Though much has done in this field, few researches deal with the influencing factors of the discretionary accruals in terms of the new accounting standards. This paper does an empirical test on it to improve Chinese accounting standards, the government management and supervision policies to stock market, the listed companies in China and provide certified public accountant(CPA) with experience evidence and criteria.