盈余管理的基本特征与计量方法梳理

盈余管理不同于会计造假，它已经成为会计乃至金融、经济、管理领域的重要研究课题。本文旨在对盈余管理的基本特征与计量方法进行梳理，以期能把握近年来盈余管理计量方法研究的主要现状与趋势，为规范盈余管理提供了建议。

A Survey on Basic Characteristic and Estimation Method of Earnings Management

Different from accounting fakes, the earnings management is an important issue in the field of accounting, finance, economics and even management. This paper reviews for basic characteristic and estimation method of earnings management and could grasp it for future research in the recent years. Finally, the paper puts forward some suggestions to regulate the earnings management.