| 上市公司盈余管理研究 |
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| 引用本文： | 钟辉霞. 上市公司盈余管理研究[J]. 财会通讯, 2005, 0(7) |
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| 作者姓名： | 钟辉霞 |
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| 作者单位： | 惠州市水电建筑工程有限公司 广东惠州516001 |
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| 摘 要： | 盈余管理是现代会计理论研究中的一个重要领域,本文在分析盈余管理的涵义、产生的条件和动机以及盈余管理的利弊基础上,提出从会计准则与会计制度、公司治理结构以及业绩考核和报酬制度等方面来探讨如何规范我国上市公司盈余管理行为。
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| 关 键 词： | 盈余管理 会计准则 公司治理 |
The Study of Listed Companies Earings Management |
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| Zhong Huixia. The Study of Listed Companies Earings Management[J]. Communication of Finance and Accounting, 2005, 0(7) |
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| Authors: | Zhong Huixia |
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| Abstract: | Earnings management is an important area in the research of modern accounting theory. This paper,on the base of analyzing the definition, the arising conditions and the motivations, as well as the influence of the earnings management, discusses and suggestes how to improve and standardize the earnings management for the listed companies, from the system of accounting principles and laws, the firms' governance, as well as the performance assessment. |
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| Keywords: | Earnings management Accounting principles The firms' governance |
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