盈余管理:动因分析与减少对策

盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的,进行会计政策的选择,从而调节公司盈余的手段。在我国特定的资本市场环境下,盈余管理的负面作用远远涵盖其正面作用,上市公司过多的盈余管理行为导致会计信息严重失真,有碍于资本市场资源配置功能。本文从我国上市公司盈余管理动因分析入手,提出了减少上市公司盈余管理行为的对策。

Earnings Management:Driver Analysis And Countermeasures

Earnings Management is a way which company managers use to select accounting policies to adjust the company earnings for their self-utility maximization or market value maximization . In China's special capital market environment, the negative effect of earnings management is far from covering their positive role. Excessive earnings management of listed companies conduct resulting in serious distortion of accounting information,which hinder resource allocation function of capital markets. This article analy...