我国上市公司盈余管理分析

盈余管理是目前国内外经济学界和会计学界广泛研究的课题。企业盈余管理的目标主要是实现管理者利益或企业市场价值的最大化，而我国上市公司盈余管理的目的体现在筹资、避税、获取政治成本、规避债务契约约束和树立公司良好形象等方面。本文通过对我国上市公司盈余管理的目标特殊性以及手段多样性的分析，提出了完善上市公司治理结构、强化上市公司监督以及进一步完善会计准则等方面的建议，以期治理上市公司盈余管理。

An Analysis of Surplus Management For listed Companies in China

The topic of surplus management is widely being studied in the circle of economy as well as of account from home and abroad.Its goal is mainly to realize administrators,benefit and the maximum of market value of enterprises,but in China,its goal is to fund,escape tax and create a good image of companies.The paper gives suggestions on governing structure of listed companies,strengthening supervision of companies in order to govern surplus management for listed companies by analyzing its characteristic.