上市公司盈余管理动机的研究分析

近年来，上市公司管理层通过盈余管理粉饰公司业绩，误导投资者决策的行为受到社会广泛的关注。通过对盈余管理动机的深层研究。对于上市公司盈余管理行为的监管与控制应该双管齐下。既要通过完善相关会计法规减少上市公司盈余管理可以选择的手段，又要完善中国上市公司的公司治理结构，增强对少数股东的利益保护机静】，从根本上抑制上市公司盈余管理的动机，使得公司的财务报告反映公司的真实业绩，促进中国资本市场的繁荣发展。

Research and Analysis on Earnings Management Motivation of Listed Companies

In recent years,the listed companies receive a wide publicity because their management branches mislead investors' decision through earnings management sugaring up company performance.By deep research on the motivation of earnings management,we conclude that we should increase supervision and control on earnings management of listed companies,that is,decreasing available means on earnings management of listed companies through improving relevant accounting regulations,improving corporate governance of liste...