论盈余管理与盈利操纵的本质关系

当前会计理论界普遍认为,盈余管理与盈利操纵的本质差别在于合法性,合法为管理,违法即操纵.从盈余管理和盈利操纵的结果和动机上看,二者都是以降低会计信息质量为代价来换取自身效用或公司价值最大化,不存在本质差别.不排除盈余管理或盈利操纵有合规的一面,但更要看到其失真、违规的一面.在当前的会计环境下,不能以行为的合法性与否作为二者的标志性差异.

Fundamental Relationship Between Earnings Management and Profit Control

The common ground about the difference between earnings management and profit control is regarded as the legality. Management is legal; control is illegal. From the perspective of results and motives, both of them attempt to maximize the profit with the cost of lower information quality. Earnings management or profit control has double face. Under current circumstance, the judgment about their difference would not based on their legality.