上市公司盈余管理问题的研究

随着证券市场的发展，盈余管理问题日渐成为会计理论界研究的热点之一。由于盈余管理和会计信息质量的密切联系，使得对盈余管理的研究成为投资者、债权人和政府主管部门以及会计准则制定机构的关注重点，加强盈余管理的研究对提高会计信息的质量和改善证券市场资源优化配置的功能有着十分重要的意义，在上市公司中，出于大股东利益和公司经理层自身利益的需要，盈余管理被广泛采用，成为一种特殊的会计行为，困扰着会计界。盈余管理本身是一种合法行为，但它也有两面性，过度的盈余管理也会给企业、社会，乃至整个国家带来损害．上市公司存在的盈余管理行为，大多是过度的机会主义行为，为此，积极采取相应措施加以规范，以尽可能减少其负面影响实为当务之急；问时，由于在新兴的中国证券市场上，监管环境处于不断变化的过程中，研究上市公司的盈余管理行为并找出监管环境对它们的影响，对于完善监管政策、优化市场资源的配置具有重要意义

Study on Earnings Management of Listed Company

With the development of the securities market,the topic about earnings management has drawn more attentions amongst Chinese theorists.Due to close relation between earnings management and accounting information,research of earnings management become key attention among investors、credit or and government responsible institution as well as accounting standard instituted department.Intensify of research of earnings management significant to improve the accounting management and to improve the function of security market resource disposing.Among listed companies,earnings management widely adopted because of interest of big shareholders and corporation managers.Earnings management become the special accounting behavior and obsesses accounting circle.At present time,excess earnings management is highly widespread.Earnings management is a legal behavior,but it has dual character.Excessive earnings management is harmful to enterprise and to society.goes on the market earnings administrative action which the company exists,mostly is the excessively opportunism behavior,for this,positively takes the corresponding measure to perform the standard,to reduces its negative influence actually urgent matter as far as possible;At the same time,because in the emerging China stock market,the supervising and managing environment is in the process which unceasingly changes,there search goes on the market company's earnings administrative action and discovers the supervising and managing environment to their influence,regarding consummates the supervising and managing policy,optimizes the market resources the disposition to have the vital significance.