盈余管理动机和现金流量操纵动机的融合与分离

盈余管理动机与现金流量操控动机主要有资本市场动机、契约动机、监管动机和其他动机.在应计制基础会计与现金制基础会计融合的大背景下,盈余管理动机与现金流量操控动机也出现了一定程度的融合.由于我国上市公司具有特殊性、盈余信息与现金流量信息编制的基础不同,盈余管理动机和现金流量操控动机的融合并不是很彻底.

On the Integration and Separation of Motivations of Earning Management and Cash Flow Manipulation

The main motivations of earning management and cash flow manipulation are as follows: capital market motivation,engagement motivation,supervision motivation and other motivations.With the integration of the accrual basis accounting and the cash basis accounting,the motivation of earning management and that of cash flow manipulation also integrate to some extent.Due to the special characteristics of listed companies in China and the different basis of preparation in accrual information and cash flow information,the integration of motivations is not complete.