| 论我国企业的盈余管理及治理对策 |
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| 引用本文： | 柳毅,刘萍.论我国企业的盈余管理及治理对策[J].山西经济管理干部学院学报,2008,16(3). |
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| 作者姓名： | 柳毅 刘萍 |
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| 作者单位： | 1. 山西财经大学,山西,太原,030012
2. 中国船舶重工集团公司第七一三研究所,河南,郑州,450015 |
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| 摘 要： | 本文探讨了盈余管理的概念、特点、动因及经济后果，并对治理盈余管理提出了建议，以期增强投资者对上市公司会计信息的甄别能力和约束公司管理者的盈余管理行为。本文最后指出，由于经济契约的刚性和不完备性，盈余管理无法被彻底消除。
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| 关 键 词： | 盈余管理 动因 会计政策选择 对策 |
On the Earnings Management of Chinese Corporation & its Countermeasures |
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| LIE Yi,LIU Ping.On the Earnings Management of Chinese Corporation & its Countermeasures[J].Journal of Shanxi Institute of Economic Management,2008,16(3). |
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| Authors: | LIE Yi LIU Ping |
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| Abstract: | This paper discussed the concept,characteristics,means,incentives as well as economic consequences of earnings management.Then suggestions were brought forward to control earnings management with a view to enhancing accounting information screening capacity of investors and binding managers' earnings management behavior.Since the existence of rigidity and incompleteness in economic contracts,earnings management won't be eliminated. |
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| Keywords: | earnings management incentives choice of accounting policy countermeasures |
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